“DIAGNÓSTICO Y PLANEACIÓN FINANCIERA A LA EMPRESA CONSTRUCTORA “VIPACAS CÍA. LTDA” DE LA CIUDAD DE LOJA, PERÍODO 2019-2023”

The present thesis entitled "DIAGNOSIS AND FINANCIAL PLANNING TO THE CONSTRUCTION COMPANY" VIPACAS CÍA. LTDA "OF THE CITY OF LOJA, PERIOD 2019-2023", was developed in order to comply with the general objective that is to carry out a diagnosis and financial planning to the construction company "VIPACAS CIA. LTDA” of the city of Loja, period 2019-2023, to know its current and future economic-financial situation; implementing the use of financial tools according to the economic activity carried out by the company, which allows to provide a significant contribution to the administrative staff and owner manager to achieve increased sales and profits in the coming years and make adequate financial decisions. To comply with the first specific objective set out in the work, evidencing the lack of a financial diagnosis, before this, the vertical and horizontal analysis was carried out that allowed to know the financial structure and the variations of the different accounts that make up the economic and financial structure. of which, it was obtained that the most relevant structure is current assets since it represents 80.25% in 2017 and 51.98% of total assets in 2018, reflecting a higher concentration in the inventory account due to the fact that one of the company's activities is the purchase and sale of hydraulic materials and equipment. Regarding the company's liabilities, there was a greater participation in 2017 of 66.41% in non-current liabilities due to the high value of long-term accounts payable and in 2018 of 56.55% due to the financial obligations that the company contracted with Bank of Loja; Due to the high percentages of liabilities, it is evident that the company is in the hands of third parties since its own financing only represents 4.95% in 2017 and 4.01% in 2018. Within The economic structure, the costs of sale and 6 production are the ones that have the greatest contribution, in 2017 it represents 68.28% and 62.03% in the following period, such values being very high affect the profits of the company. Following this, the financial indicators were applied, resulting in the company's liquidity being acceptable, but it should be emphasized that it largely depends on inventories and accounts receivable to meet its current obligations; Regarding indebtedness, it is more than evident that the company maintains a high level of indebtedness of 95.05% in 2017 and 95.99% in 2018, presenting financial risk; Another negative aspect is the activity of the resources of the construction company, presenting greater difficulty in the rotation of inventories; Given the shortcomings found, it can be stated that the company is not very profitable since for each dollar of sales it generated $ 0.006 for the year 2017, a value that does not reach even a penny of the dollar and of $ 0.01 of profit in 2018. The second specific objective was to prepare a financial diagnosis report that serves as a basis for financial planning as a tool for adequate decision-making always in the direction of improvement and profit maximization, for which the report was prepared based on the results. Obtained previously mentioned and it was possible to raise the conclusions and possible alternative solutions directed to the owner of the company. The last specific objective was to carry out financial planning through the forecast of sales and purchases by the percentage increase method, where it was reflected that for the year 2019 sales amounted to $ 549,066.13 and year after year they are increasing, then the budget was made of cash in order to provide the future availability of cash and once the projections had been calculated, the projected Financial Statements were prepared, reflecting the expected estimates of assets, liabilities and results, without first proposing financial strategies, as well as publicity in social networks, discounts, promotions, postpone accounts payable for as long as possible, 7 payment facilities, among other decisions that allow the sustainability and survival of the company. Once the specific objectives of the thesis project had been fulfilled, it was concluded that the application of the financial diagnosis to the information of the construction company “Vipacas Cía. Ltda." was favorable because it could be determined through the indicators that it does not have the necessary liquidity to meet its short-term obligations, high level of indebtedness, low inventory turnover and minimum profitability, that is why it is recommended to the Owners consider the diagnosis that is left applied that will allow making the most appropriate decisions focused on improving the profitability of the company.

• Main Author: Mejía Cabrera, Yajaira Isamar (author)
• Format: bachelorThesis
• Language: spa
• Published: 2021
• Subjects: CONTABILIDAD; DIAGNOSTICO Y PLANEACIÓN FINANCIERA
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/24143