Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012

The present thesis work entitled "Financial analysis INTEGRAL and study of profitability to TOA domestic appliances from the city of LOJA in the 2011-2012 periods", aims to make an objective study of the accounting data presented allowing to measure the financial performance of its operati...

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Détails bibliographiques
Auteur principal: Campoverde Díaz, Aída Beatriz (author)
Autres auteurs: Vivanco Campoverde, Dolores Alexandra (author)
Format: bachelorThesis
Langue:spa
Publié: 2016
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Accès en ligne:http://dspace.unl.edu.ec/jspui/handle/123456789/12840
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Résumé:The present thesis work entitled "Financial analysis INTEGRAL and study of profitability to TOA domestic appliances from the city of LOJA in the 2011-2012 periods", aims to make an objective study of the accounting data presented allowing to measure the financial performance of its operations and results; as well as determine financial and economic structure through the analysis of vertical and horizontal; apply financial indicators according to the economic activity of the company such as activity, liquidity, debt and profitability; apply systems of economic value added EVA and DUPONT that establish the profitability achieved by the company; and finally prepare the respective report of the analysis financial Integral and study of the profitability of home appliances TOA that will serve as a guide for the elaboration of future planning in terms of investment and financing is concerned. The methodology used consisted of gathering information through the financial statements of the object of study for applying the techniques of financial analysis integral to which applied horizontal and vertical analysis where the percentage, method was used on the main basis States of financial situation of the period 2011-2012 The analysis of trends and fluctuations was made to apply a comparison between the financial statements of the two periods thus determining raised variations; then he obtained the financial indicators is through the relationship between two parts of the financial statements to determine and compare the performance of the company in the period 2011-2012 Among the main quantitative results is expressed as the return on total assets for the year 2011 the 31.20% and in the year 2012 the 24.31%; or what is the same that for every dollar invested in the total assets generated $31.20 dollars of net income in 2011 and $24.31 dollars in 2012, noting a decrease of about 7 percentage points, this due to the fact that financial indicators which allow them to verify or determine weaknesses internal to present alternatives and made the necessary corrective measures have not been implemented. In response the use of administrative tools as a measure is recommended to know at all times the economic and financial circumstances in which unfolds the company in the commercial sphere