Análisis a los estados financieros del centro agrícola cantonal de Gualaquiza, provincia de Morona Santiago cantón Gualaquiza periodos 2014 – 2015

The present research work was done in order to provide financial information to the Directors and Partners of the Agricultural Center so that through which the necessary correctives are taken and the organization strengthened. In addition it allows to fulfill one of the requirements established in the Regulation of Academic Regime of the National University of Loja, prior to obtaining the degree of Accounting and Auditing Engineer, Auditor Public Accountant. To meet the objectives proposed in the development of thesis work, began with the collection of financial information through surveys, interviews and documents needed to be analyzed; Likewise, the Vertical Analysis was performed for the periods 2014 - 2015, Horizontal Analysis, which allowed the comparison of each of the accounts, the application of Financial Indicators, which determined the financial position in which the Agricultural Center, and finally the Financial Report was prepared. At the end of the investigative work, according to the results obtained from the Financial Analysis and the implementation of the recommendations, it was possible to show that it has enough Liquidity to support obligations, that its level of indebtedness with third parties is minimal, that Financial Analysis has not been carried out, of knowledge of the Directors to interpret the financial information and a poor structuring of accounts; which hinders a correct decision making, which allow the Agricultural Center to improve its financial solvency and generate profits with the lowest possible investment.

• المؤلف الرئيسي: Inga Quizhpi, Liz Tamara (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2017
• الموضوعات: CONTABILIDAD; AUDITORÍA; ESTADOS FINANCIEROS
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/19464