Análisis a los Estados Financieros a la Ferretería del Sr. Victor Reyes, período 2020 – 2021.
The research work titled "Analysis of the Financial Statements of Mr. Victor Reyes' Hardware Store, for the Period 2020 – 2021," was conducted with the primary objective to assess the economic and financial standing of the company, consequently facilitating well- informed decision-mak...
-д хадгалсан:
| Үндсэн зохиолч: | |
|---|---|
| Формат: | bachelorThesis |
| Хэл сонгох: | spa |
| Хэвлэсэн: |
2023
|
| Нөхцлүүд: | |
| Онлайн хандалт: | https://dspace.unl.edu.ec/jspui/handle/123456789/27828 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
|
Шошго нэмэх | Тойм: | The research work titled "Analysis of the Financial Statements of Mr. Victor Reyes' Hardware Store, for the Period 2020 – 2021," was conducted with the primary objective to assess the economic and financial standing of the company, consequently facilitating well- informed decision-making for the managerial personnel. Furthermore, this study was carried out as a prerequisite for the academic degree and title of a Bachelor in Accounting and Auditing, Certified Public Auditor, following the stipulations outlined in the Academic Regulations of the Universidad Nacional de Loja. In order to accomplish the first objective, all relevant information about the company was collected, followed by the corresponding restructuring of the Financial Statements to subsequently proceed with the Horizontal and Vertical Analysis, and with the intention of determining the Financial and Economic Structure of the company. During the financial analysis, the participation of each account was disclosed in relation to their respective group and subgroup, and the increases and decreases existing in the analyzed periods were determined. As a result, there was a higher concentration of resources in current assets, a concentration that aligns with the entity's core purpose, and the most significant account was Merchandise Inventory for the year 2020, amounting to $239,540.96, equivalent to 81.43%, while for the year 2021, it was $280,588.06, equivalent to 87.02%. A significant decrease was also observed in the Accounts and Documents Payable, amounting to -$63,933.78, representing -61.76%. On the other hand, the account of Local Financial Institutions experienced a 100% increase due to the restructuring of debt with the Cooperative "Manuel Esteban Godoy Ortega" in the Liabilities. For the accomplishment of the second objective, the levels of liquidity, indebtedness, activity, and profitability of the company were analyzed through the application of financial indicators, as well as other analytical methods such as Dupont analysis, Economic Value Added, and Break-Even Point analysis. These methods were used to gauge the efficiency in resource performance through ratios, with the most significant deficiencies being observed in the profitability ratios. Lastly, to achieve the third objective, the Financial Report was drafted, encompassing a summary of the economic-financial diagnosis, detailing the most relevant ratios used to study the company's economic and financial situation. Furthermore, the report includes conclusions and recommendations derived from the conducted analysis, with the purpose of utilizing these results in decision-making and enhancing the economic activity of Mr. Victor Reyes' hardware store. |
|---|