EVALUACIÓN FINANCIERA A LA FERRETERÍA COMLU, DE LA CUIDAD DE LOJA PERIODO 2013 - 2014
The thesis entitled "FINANCIAL EVALUATION FOR HARDWARE COMLU, OF THE CITY OF LOJA PERIOD 2013 - 2014, aims to analyze, organize, and evaluate the results of the financial analysis and forecasts made, which help the company minimize risks and seize opportunities and financial resources to improv...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/11300 |
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Add Tag | Summary: | The thesis entitled "FINANCIAL EVALUATION FOR HARDWARE COMLU, OF THE CITY OF LOJA PERIOD 2013 - 2014, aims to analyze, organize, and evaluate the results of the financial analysis and forecasts made, which help the company minimize risks and seize opportunities and financial resources to improve profitability and achieve maximum financial security. To fulfill the first specific goal: "To make a diagnosis of the current situation of the financial structure by Vertical and Horizontal Analysis that allow the study of the movements that have each of their accounts". It began with the collection and organization of information, which the vertical and horizontal analysis of financial statements for the years 2013 to 2014 was conducted with the application of this study was determined growth in 2014 unlike 2013 , resulting in the Active comes with an increase of $ 44.266,52 equivalent to 46.38%; Liabilities have increased $ 17,436.51 representing 22.51% growth and Heritage is $ 26.830,01 equivalent to 149.23%. - 6 - After analysis and review of financial statements indicators with which applies is determined: Net Present Value (NPV) of $ 335.611,88 the result was obtained indicating that the investment is viable, Internal Rate of Return (IRR ) is presented with a 90.19% it is feasible for investment, Capital Recovery Period is 1 year 5 months and 12 days Sensitivity Analysis is 0.99 meaning that the project is not sensible, cost-benefit ratio is 1.68 which means that for every dollar invested 0.68 cents utility, and receive Breakeven is allowed to know the level of business operations as a result was obtained in 5 years projected the hardware store not presents or lost profits. Finally the report of the Financial Assessment where record is allowed conclusions and recommendations was made, they will serve for decision-making, in order to report the results of the analysis of financial statements of the years 2013-2014, the a financial evaluation developed in the Hardware COMLU; so that it contains suggestions for improving financial management. In conducting the financial evaluation of the hardware it concludes that excessive debt with financial institutions and lack of capacity to meet its obligations in the short term, is responsible for a low liquidity, it can cause serious drawbacks not be allowed to continue their business. - |
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