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...
שמור ב:
| מחבר ראשי: | |
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| מחברים אחרים: | |
| פורמט: | bachelorThesis |
| שפה: | spa |
| יצא לאור: |
2016
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| נושאים: | |
| גישה מקוונת: | http://dspace.unl.edu.ec/jspui/handle/123456789/12840 |
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| _version_ | 1857833209496076288 |
|---|---|
| author | Campoverde Díaz, Aída Beatriz |
| author2 | Vivanco Campoverde, Dolores Alexandra |
| author2_role | author |
| author_facet | Campoverde Díaz, Aída Beatriz Vivanco Campoverde, Dolores Alexandra |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | López Tinitana, Karina |
| dc.creator.none.fl_str_mv | Campoverde Díaz, Aída Beatriz Vivanco Campoverde, Dolores Alexandra |
| dc.date.none.fl_str_mv | 2016-05-23T20:24:25Z 2016-05-23T20:24:25Z 2016 |
| dc.format.none.fl_str_mv | 178 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.unl.edu.ec/jspui/handle/123456789/12840 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Loja |
| dc.rights.none.fl_str_mv | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Nacional de Loja instname:Universidad Nacional de Loja instacron:UNL |
| dc.subject.none.fl_str_mv | ANALISIS FINANCIERO INTEGRAL CONTABILIDAD Y AUDITORIA RENDIMIENTO ECONÓMICO FINANCIERO LOJA |
| dc.title.none.fl_str_mv | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | 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 |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_ce080602c8ef7a47e404eebd84bb68e7 |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/12840 |
| publishDate | 2016 |
| publisher.none.fl_str_mv | Loja |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| rights_invalid_str_mv | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ |
| spelling | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012Campoverde Díaz, Aída BeatrizVivanco Campoverde, Dolores AlexandraANALISIS FINANCIERO INTEGRALCONTABILIDAD Y AUDITORIARENDIMIENTO ECONÓMICO FINANCIEROLOJAThe 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 sphereEl presente trabajo de tesis titulado “ANALISIS FINANCIERO INTEGRAL Y ESTUDIO DE LA RENTABILIDAD A TOA ELECTRODOMESTICOS DE LA CIUDAD DE LOJA EN LOS PERIODOS 2011-2012”, tiene por objetivo realizar un estudio objetivo de los datos contables presentados que permita medir el rendimiento económico-financiero de sus operaciones y resultados; así como determinar la estructura Económica y Financiera por medio del análisis vertical y horizontal; aplicar indicadores financieros de acuerdo a la actividad económica de la empresa como son de liquidez, actividad, endeudamiento y de rentabilidad; aplicar los sistemas del Valor Económico Agregado EVA y DUPONT que permita establecer la rentabilidad alcanzada por la empresa; y finalmente elaborar el respectivo Informe del Análisis Financiero Integral y Estudio de la Rentabilidad de TOA Electrodomésticos que servirán como guía para la elaboración de futuras planificaciones en cuanto a inversión y financiamiento se refiere. La Metodología aplicada consistió en recopilar información a través de los Estados Financieros del objeto de estudio para aplicar las técnicas propias del análisis financiero integral, para lo cual se aplicó el análisis horizontal y análisis vertical en donde se utilizó el método porcentual, tomando como base principal los estados de situación financiera del periodo 2011-2012. El análisis de tendencias y fluctuaciones se lo efectuó para aplicar una comparación entre los estados financieros de los dos periodos determinando así las variaciones suscitadas; seguidamente los indicadores financieros se los obtuvo a través de la relación entre dos partes de los estados financieros para determinar y comparar el rendimiento de la empresa en los periodos 2011-2012 Entre los principales resultados cuantitativos se expresa que el Rendimiento sobre los Activos Totales para el año 2011 es del 31.20% y en el año 2012 del 24.31%; o lo que es igual que por cada dólar invertido en el activo total generó $31.20 dólares de utilidad neta en el año 2011 y de $ 24.31 dólares en el año 2012, observando una disminución de aproximadamente 7 puntos porcentuales, esto debido a que no se han aplicado indicadores financieros que les permitan comprobar o determinar las debilidades internas para presentar alternativas y se realicen los correctivos necesarios. Frente a ello se recomienda la utilización de herramientas administrativas como medida para conocer en todo momento las circunstancias económicas y financieras en las que se desenvuelve la empresa en el ámbito comercialLojaLópez Tinitana, Karina2016-05-23T20:24:25Z2016-05-23T20:24:25Z2016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis178 p.application/pdfhttp://dspace.unl.edu.ec/jspui/handle/123456789/12840spahttp://creativecommons.org/licenses/by-nc-sa/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T18:39:07Zoai:dspace.unl.edu.ec:123456789/12840Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T18:39:07falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T18:39:07Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 Campoverde Díaz, Aída Beatriz ANALISIS FINANCIERO INTEGRAL CONTABILIDAD Y AUDITORIA RENDIMIENTO ECONÓMICO FINANCIERO LOJA |
| status_str | publishedVersion |
| title | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| title_full | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| title_fullStr | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| title_full_unstemmed | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| title_short | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| title_sort | Análisis financiero integral y estudio de la rentabilidad a TOA electrodomésticos de la ciudad de Loja en los periodos 2011- 2012 |
| topic | ANALISIS FINANCIERO INTEGRAL CONTABILIDAD Y AUDITORIA RENDIMIENTO ECONÓMICO FINANCIERO LOJA |
| url | http://dspace.unl.edu.ec/jspui/handle/123456789/12840 |