Evaluación Financiera a la Empresa del sr. Feliciano Israel Azanza Ordoñez de la Ciudad de Loja, Período 2014-2015

This thesis denominated “FINANCIAL EVALUATION TO THE COMPANY OF MR. FELICIANO ISRAEL AZANZA ORDOÑEZ FROM LOJA CITY, PERIOD 2014-2015” allows to carry out the proposed objectives with finality of knowing the economic-financial structure of the company so through the results the owner takes corrective measures in the weak points found; in addition with the objective of fulfilling the essential requisite for the obtaining of the Degree of Engineer in Accounting and Auditing, Public Account-Auditor, according to the stipulated in the Regulation of Academic Regime of National University of Loja. The specific objectives were fulfilled while the investigative work developed. The Financial Structure was determined to know the participation of the different accounting entry involved in the Economic-Financial position to have a panoramic view of the operability that have company. The vertical and horizontal analysis was executed to the Financial Statements in order to identify the variations that have had each of the accounts that make up both the Balance Sheet and the Statement of Profits and Losses in the years 2014-2015; likewise Financial Indicators, DUPONT and EVA, which were used to measure the efficiency with which the economic-financial resources of the company have been used, results that will be very helpful for the owner of the entity, facilitates the decision making in the found failures, By means of it facilitates the decision making in the found failures the same 6 ones that allowed to raise alternatives of improvements that entail to the company to increase its levels of liquidity, activity, indebtedness, and profitability Also a Financial Projection was made based on the information issued by the company, in which the forecast of sales and purchases, inflows and outflows of cash was elaborated, reaching a profit in the projected 5 years; Proforma Financial Statements were then prepared for the years 2016 to 2020, where it is shown whether or not the restaurant needs financing and can take corrective measures in a timely manner. To complement this proposal, the net cash flow was projected with which the net present value, internal rate of return, cost / benefit ratio and sensitivity analysis were determined, so that the resources of the company are known at the end of Throughout its useful life. At the end of the thesis, a report was presented to the Manager, which contains the results of the Financial Assessment. In the thesis work, the applied methodology is the percentage increase that allowed to determine the entire financial planning process detailed above, and also was based on methods and techniques that allowed to deduce, analyze and interpret situations or events that produced significant alternatives in the business activity 7 With regard to the analysis of the financial statements for the years 2014-2015; we observed different changes in the Asset, for example we see a decrease of 1.12% for the year 2015, this due to the depreciations suffered by the Furniture and Appliances each year. In Liabilities there is a decrease of 11.03%; The Company has normally canceled its loan, and the Accounts Payable decreased, favorable situation for the entity As for the sales of the year 2015 a decrease of 2.33% is observed this result is presumed that it is due to the price increase that was realized in the company, therefore the clients are limited to the hour of consumption or worse still they choose to visit other places; However, an increase of 13.76% was observed in expenses; Which is not convenient for the company since it diminishes its profitability; The costs that the company maintained in 2015 were lower because sales declined and less merchandise was purchased; These results are not good for the entity therefore it should implement strategies of sales, promotions, advertising, discounts among others.

• المؤلف الرئيسي: Torres Quizhpe., Nidia Elisa (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2017
• الموضوعات: CONTABILIDAD; EVALUACIÓN FINANCIERA; POSICIÓN ECONÓMICA; ESTADOS FINANCIEROS
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/18919