Análisis e interpretación a los estados Financieros de la ferretería VILLSA de la Ciudad de Loja, periodos 2013-2014

This thesis entitled "ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS OF THE HARDWARE VILLSA CITY OF LOJA, PERIODS 2013 - 2014", it has been developed considering developing thesis is a requirement for the approval of the race engineering Accounting and Auditing, as well as the nee...

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Bibliographic Details
Main Author: Quirola Ochoa, Janneth del Rocio (author)
Format: bachelorThesis
Language:spa
Published: 2016
Subjects:
Online Access:http://dspace.unl.edu.ec/jspui/handle/123456789/14689
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Summary:This thesis entitled "ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS OF THE HARDWARE VILLSA CITY OF LOJA, PERIODS 2013 - 2014", it has been developed considering developing thesis is a requirement for the approval of the race engineering Accounting and Auditing, as well as the need for VILLSA Hardware of having a financial analysis as a tool for proper decision-making . The objectives of this research work were fulfilled through the collection of financial information of the entity reflected in the financial statements for the years established for analysis then we proceeded to the application of financial indices which allowed to determine that the company has rotation slow inventory, does not have enough liquidity and solvency to cover its short-term obligations because it does not have an established policy for effective recovery portfolio, maintaining its economic capital committed with creditors. So the owner manager who applies at the end of each fiscal period financial analysis to measure efficiency and effectiveness in the development of its business activities is recommende.