Análisis e interpretación a los estados financieros de la empresa industrial metal Jaramillo “MEFUNJAR” cía. Ltda. De la ciudad de Loja periodo 2011-2012

The Analysis and Interpretation of Financial Statements Jaramillo Metal Industrial Company "MEFUNJAR" Cia. Ltd., the city of Loja Period 2011-2012" , yielded information on the economic and financial situation of the company and based on that make the best decisions for the good growth of the company , so it was necessary to perform an internal diagnostic company , vertical , horizontal analysis and financial reasons. In the present research work methods as scientific, analytical, descriptive , mathematician , among the techniques are observation, literature collection, these guided the way to go to comply with each of the specific objectives proposed were used. Internal diagnostics company Metal Casting Company Jaramillo "MEFUNJAR " interview was conducted by the Manager and Accountant of the company , which helped to know the inner workings of the company, because you can not separate the financial part of the administrative . The vertical analysis was made by the balance sheet and income statement for the year 2011 statement and 2012 , for which worked with the accounting equation and working capital for better analysis is broken down , allowing to determine the financial position of authority , stating that for the current year, the total assets of the entity corresponds to $ 650,836.87 ( 100%), representing $ 227,991.68 Liabilities ( 35.03 %) of total assets relative to equity $ 422,845.19 ( 64.97% ) . In the profit and loss expenses correspond to $ 90,782.34 (20.82%) and income equals $ 225,950.51 (51.83%). In the horizontal analysis , the absolute change was calculated the same as reported in dollar terms and relative variation, which measures changes in percentages , with this it was determined the increases and decreases that have occurred in the accounts for the periods 2011 and 2012 , where it notes that for the last year , assets increased by 8.03% which is appropriate since disclosed that the Company has sufficient resources for the production and sale of their products, respect to liabilities declined by 18.93% and reflect less there canceling long-term debt acquired by the Company which becomes beneficial because they reduce the obligations to third parties , the assets represent 31.63 % is good maintain an increase occurs because the capital is growing: in the profit and loss expenses represent 5.73% which reflects that there has been an increase , with respect to income increased by 11.28% since profits are being generated during the year and are USD 13,137.63 as evidenced in the increase from one period to another at 16.39 %. Similarly proceeded to apply financial reasons mediantes indicators Liquidity , Activity, Profitability, Leverage and Leverage , allowing to identify the economic and financial situation of the company, is so established that there is a risk on sales that is the danger unable to recover the capital besides working capital is positive evidence has adequate profitability demonstrating the ability of the company to make a profit , and allowed debt indicators measure the level of creditworthiness of the company as participation creditors , showing liabilities are comprised of third party resources funded by liabilities to financial institutions. After reviewing the financial part and by diagnosis of Industrial Company proceeded to develop the respective conclusions and recommendations addressed to the Directors of the company for timely decision making for the purpose of proper management of corporate resources to allow to create value in the market.

• Hovedforfatter: Gutiérrez Romero, Diana Estefanía (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2016
• Fag: ANÁLISIS E INTERPRETACIÓN A LOS ESTADOS FINANCIEROS; BANCA Y FINANZAS; EMPRESA INDUSTRIAL; LOJA
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/12768