Análisis financiero a la Estación de Servicios Abendaño Briceño Cía. Ltda. de la ciudad de Loja, periodo 2021-2022.

This Curricular Integration Work was carried out in compliance with one of the requirements established in the Academic Regulations Art. 216, prior to obtaining the degree of Bachelor of Accounting and Auditing. Based on the objectives, we proceeded to develop the financial analysis of the Statement of Financial Position and Income Statement, periods 2021-2022. Through the application of the vertical analysis, the financial structure was obtained with a deficiency in the Working Capital -$36,025.13; in the economic structure, the main source of income is the sale of fuels (gasoline, diesel). The horizontal analysis identified a reduction in profitability for 2022 of 92.19%. The financial indicators of liquidity, solvency, management, profitability, pre-established by the Superintendency of Companies, DuPont and Eva system, were applied; liquidity problems, over-indebtedness of 59.17%, efficiency in collection/short- term payment policies, in the use of fixed assets and in obtaining profitability were determined. The financial report prepared with the results obtained, shows the economic-financial position of the service station, generating conclusions and recommendations that are useful in its management decisions. The methodology applied consists of the scientific method throughout the process involved in the financial analysis, deductive method to determine the significance of the accounts; mathematical, application of formulas; statistical, representation of results in graphical form; analytical, interpretation of results; synthetic, preparation of the report and drawing of conclusions. The company presents problems in the Working Capital, the current assets 34.16% are disproportionally leveraged by the current liabilities 39.06% due to the fact that the non-current accounts and notes receivable have an inadequate management, due to the considerable value owed by the Cooperativa de transportes Sur Oriente $230,473.94.

• Autore principale: Álvarez Alba, Karen Elena (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2024
• Soggetti: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; GASOLINERA; LOJA
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/30083