Análisis de los estados financieros de la farmacia “Cruz Azul”, ubicada en el cantón Shushufindi, provincia de Sucumbíos, periodos 2014– 2015

The present investigation has the purpose of fulfilling the requirement established for obtaining the Bachelor's Degree in Accounting and Auditing, Auditing Public Accountant, CPA; and at the same time serves to establish the real situation in an economic and financial sense in which the pharmacy is located by applying theoretical and practical knowledge acquired in the academic process, contributing with criteria that help the owner make timely and corrective decisions that empowers raise the level of competitiveness and profitability. The proposed objectives are fully met when performing the Analysis of the Financial Statements of the Pharmacy, which facilitates determining the degree of participation of each account in relation to the group and subgroup to which they belong, in order to achieve these objectives, it is used in the first place instance the vertical method that studies the situation or variations within the same period; later the horizontal method that compares and analyzes the existing changes between two or more periods, that is to say, appreciates, in a synthetic way, the development of the economic facts; and finally the application of financial indicators that help to examine, measure and evaluate the present or past state of the company, based on optimal levels, a situation that is given to improve its efficient development and development in decision making and compliance of institutional goals and objectives. With the present thesis work, it is concluded that the "Cruz Azul" pharmacy has not carried out an analysis of the Financial Statements that facilitates determining and knowing the economic and financial structure of the company; Circumstances that authorize the habitual use of this tool after the close of each fiscal period, granting a clear and free vision of uncertainty of the current reality and at the same time evaluate the performance of the entity, with whose results, the administration will make preventive decisions, corrective and establish objectives, thus achieving efficient control of their economic resources that provide stability and progress for the benefit of the establishment.

• Hlavní autor: Cepeda Roblez, Jhenny Patricia (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2017
• Témata: CONTABILIDAD Y AUDITORÍA; ANALISIS ESTADOS FINANCIEROS
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/19961