Aplicación de Técnicas y Procedimientos de Administración Financiera para la Empresa de Servicio Travilca de la ciudad de Loja periodo 2011-2012

The thesis entitled "APLICACIÓN DE TÉCNICAS Y PROCEDIMIENTOS PARA LA EMPRESA DE SERVICIOS TRAVILCA DE LA CIUDAD DE LOJA PERIÓDO 2011-2012" was held with the purpose of obtaining the title of Engineer in Banking and Finance, which was prepared in According to the Regulation of Academic System of the National University of Loja and to raise awareness of the economic and financial development of the company, which will serve to make future decisions that will produce a good administrative operation of the same. The thesis has been developed based on the general and specific objective which is detailed below: The first specific objective is to: Make a horizontal and vertical analysis to observe the economic and financial situation of the company in a given period that will provide the owner of the same view as your company is running and thus can make the right decisions in the year 2011-2012; the vertical analysis economic structure where its current assets are 68.56% of non-current assets and other assets 28.44% 3.00% 95.56% liabilities and assets of 4 met, 41%. Horizontal analysis of the rise and fall that has taken place in this economic period giving a more representative asset variation in the area of accounts receivable of 194.58% was determined; in liabilities, there was a large decrease in retention of current assets - - 7 - 85.59% and finally the heritage in which capital has decreased by -39.24%. The second specific objective is: Apply the financial indicators that allows you to know their activity, liquidity, profitability and debt are there in the company in the 2011-2012 period where the financial indicators was applied according to the nature of concluding that economic activity account in 2012 with a liquidity of $ 0.71, also has a debt of 95.59%, a low level of profitability of -38.16%. The third specific objective is: To establish the operating and financial leverage, which is what made first with the classification of fixed costs and own operational activity variables which allowed the company to have for 2012 operating leverage of 2204, 01% percentage with which the company has either increased or decreased their income and improve profitability; financial leverage of 423.61% for 2012 with a positive and negative outlook for the company develops. The fourth specific objective is to: Prepare forecasts of income and expenses that will be announced future capital going to get and use the company, this objective is met as preparing the respective forecasts considering as main inflation rate for the period 2012 The proforma financial statements to determine projected a certain period financial - 8 - structure, was met with the development of pro forma statements after making the calculations and get to set the cash budget which was obtained as a result that the company's 2013 will make a profit of $ 7,541.43. The methodology allowed to know the needs that the company in which you can implement solutions to overcome them, along with the use of techniques and financial management procedures will help improve economic and financial administrative management for the proper management of material resources, human and financial and to the right decisions. In conclusion, based on what has been detailed points where it was determined that the company has a level of liquidity, profitability and weak capital thus losses of two consecutive years, is recommended to improve corporate policies as they settled Regarding loan recovery and seek alternative strategies to increase profitability and can enjoy optimal utility.

• Autor principal: Ojeda Armijos, Luisa Tatiana (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2016
• Matèries: Aplicación de Técnicas y Procedimientos; Banca y Finanzas; Empresa de Servicios; Loja
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/12693