Evaluación Financiera al Comercial Dimaco de la Ciudad de Loja, Periodos 2014 - 2015

This work entitled "Financial Evaluation of DIMACO' the City of Loja Periods 2014 - 2015", was executed in function of a general objective: To carry out the Financial Evaluation to DIMACO's Commerce in the City of Loja, periods 2014 - 2015, In order to determine the economic and...

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Bibliographische Detailangaben
1. Verfasser: Espinoza Díaz, Betty Rocio (author)
Format: bachelorThesis
Sprache:spa
Veröffentlicht: 2017
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Online Zugang:http://dspace.unl.edu.ec/jspui/handle/123456789/18308
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Zusammenfassung:This work entitled "Financial Evaluation of DIMACO' the City of Loja Periods 2014 - 2015", was executed in function of a general objective: To carry out the Financial Evaluation to DIMACO's Commerce in the City of Loja, periods 2014 - 2015, In order to determine the economic and financial structure and complying with the requirements prior to choosing the Degree in Accounting and Auditing, Public Accountant - Auditor, at the National University of Loja, thus conforming to the current Academic Regulations. For the fulfillment of the first specific objective: "To determine the economic and financial structure to know the different items that intervene in the economic position of the business". It began with the collection of the information, from which the vertical and horizontal analysis of the financial statements of the years 2014 - 2015 was carried out, with the application of this study a growth was determined in the year 2015 unlike 2014, it was obtained as a result that the Asset presents an increase of $ 14,007.81 equivalent to 1.42%; The Liabilities have a decrease of $ (25,292.54) that represents the (5.47%) and the patrimony has grown in $ 26.534,35 that equals the 3.63%. 5 After the analysis and review of the Financial Statements we apply the indicators that determine the liquidity, indebtedness, activity profitability, accounting value of the company, Dupont System, Eva and Point of Equilibrium allowing to know the level of operations of the company. Finally, the report of the Financial Assessment was carried out, where conclusions and recommendations are recorded, which will be used to make decisions, with the purpose of informing the results of the Analysis of the Financial Statements for the years 2014 - 2015 the application Of a Financial Assessment in the DIMACO Company; So that it contains suggestions aimed at improving financial management. When carrying out the Financial Assessment of the DIMACO Company, it is concluded that excessive indebtedness with financial institutions and the lack of capacity to cover its short-term obligations is the reason for having liquidity, which can cause serious inconvenience That does not allow him with his commercial activity