Aplicación de Técnicas y Herramientas de Administración Financiera par la Comercializadora Avícola del Sur COMAVISUR Cia. Ltda. de la ciudad de Loja periodo 2012-2013

The thesis entitled "APPLICATION MANAGEMENT TECHNIQUES AND FINANCIAL TOOLS FOR POULTRY COMERCIALIZADORA DEL SUR COMAVISUR CIA. LTDA. CITY OF LOJA, PERIOD 2012 - 2013 "was conducted in order to obtain the title of Engineer in Banking and Finance, developed according to the Regulation of Academic System of the National University of Loja, it is intended to apply techniques and tools financial management, its financial statements based on them, managers can make decisions that contribute to the growth of the company, for efficient management of economic and financial resources, for which it was developed based on the objectives of both general and specific. Referring to the first objective: Apply the Vertical and Horizontal analysis in order to determine what is the real economic situation, the implementation of vertical analysis for 2013 financial economic structure where its current assets have met 68, 16%, non-current assets of 31.84%, 83.34% liabilities and equity of 16.66%. Horizontal analysis of the rise and fall that has taken place in this economic period is determined, you can demonstrate that the asset has increased by 0.20%, the liabilities decreased by -8.50% and assets increased by 91.17 %, demonstrating that the company performed better economic activities and thus gained further surplus for the year 2013. In the income statement was observed by applying the 7 vertical analysis revenues represent 100% of which 99.85% is income from ordinary activities and other income 0.15%; costs and expenses accounted for 97.62%, of which 88.16% is equivalent to the cost of sales and production and 9.47% to the cost; 0.01% represents other comprehensive income and amounts to 2.37% gain. Horizontal analysis can show that revenues increased by 5.94%, costs and expenses 5.43% and finally the 31.38% increase in utility which means that the company is laboring efficiently. The second specific objective is to establish financial indicators to analyze liquidity, activity, indebtedness and profitability in order to achieve a Buna decision making, where indicators according to the nature of economic activity were applied Company inferring that account in 2013 with a liquidity of $ 0.7; 54.23 times its activity in their inventories, a rotation of Total Assets 4,78 times; The level of debt with 83.34%, profitability on sales has a 11.44% in the Return on Equity 43,74% present and the Return on total assets of 7,29%. The third specific objective is to determine the degree of leverage of the Poultry marketer South COMAVISUR CIA. LTDA., To meet forecasts of revenues and expenditures that serve to produce cash flow, its application has allowed the company 2013 operating leverage of 7.33% and 7.33% financial leverage percentage which the company has for its ability to help 8 increase profitability. It was met with the development of the respective forecasts were the same as made by applying the percentage method. The fourth specific objective is to: develop balances pro-forma, capable of displaying the projection of profits and thus take corrective measures in time, it met with the preparation of financial statements after making preliminary calculations and come to set the budget box result was that the Distributor Poultry South COMAVISUR CIA. LTDA. 2014 will earn a profit of $ 179,256.16 and $ 288,540.23 for 2015. The fifth specific objective is to present a report on the implementation of technical and financial management tools to manage the company for the right decisions. Upon completion of the report record financial analysis and interpretation and projected financial statements for the owner to know the real situation both administrative, economic and financial situation of the company and improve their participation in the local market is left. Finally it is recommended that the analysis and interpretation of financial statements is applied to improve the level of sales, profit margin and try to reduce costs and expenses, looking for the most appropriate procedures to minimize risk and get higher returns.

• Hovedforfatter: Tamay Granda, Sandra Ximena (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2016
• Fag: Aplicación de Técnicas y Herramientas; Banca y Finanzas; Comercializadora Avícola; Loja
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/12688