Análisis Financiero del Gobierno Autónomo Descentralizado de la parroquia Buenavista, cantón Chaguarpamba, provincia de Loja, periodo 2021-2022

In the current context in which Decentralized Autonomous Governments operate, financial analysis is an essential part of the information process, as it provides insights into the institution's current status, which is undeniably crucial for the management team in making both present and future decisions. This research aimed to determine the economic and financial structure of the Decentralized Autonomous Government of Buenavista Parish by applying qualitative and quantitative approaches, utilizing inductive, deductive, and mathematical methods. Through this process, the Financial Statements of the Decentralized Autonomous Government of Buenavista Parish, Chaguarpamba Canton, Loja Province, were analyzed, with data gathered directly from the public institution for the period 2021-2022. Among the primary findings, analysis of assets, liabilities, equity, income, expenses, and the application of indicators revealed that the institution is solvent, as it possesses sufficient funds to meet its short-term obligations. The entity primarily relies on funds allocated through transfers from the Central Government. One key conclusion is that the Decentralized Autonomous Government of Buenavista Parish does not have assets committed to third parties, given that liabilities represent a minimal portion of its total resources. Additionally, it is recommended to consistently maintain sufficient resources to cover obligations and uphold the institution’s reputation.

• 第一著者: Romero Pereira, Janeth Del Rocio (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2024
• 主題: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; BUENAVISTA; CHAGUARPAMBA
• オンライン･アクセス: https://dspace.unl.edu.ec/jspui/handle/123456789/31291