DIAGNÓSTICO FINANCIERO A LA EMPRESA ELÉCTRICA REGIONAL DEL SUR S.A DE LA CIUDAD DE LOJA PERÍODO 2013-2014

In the thesis entitled "Regional Financial Diagnostics Utility of Sur SA, of the city of Loja Period 2013-2014". Its contents and results are directed to obtaining a diagnosis on the financial statements of the institution, using methods and techniques that were needed to meet the economic situation of the company and the attainment and achievement of objectives. For the development of this thesis was structured as a specific target Apply and interpret the necessary indicators that allow us to obtain information on the solvency, liquidity and indebtedness of the company; to comply with this objective was taken as a tool to analyze financial statements and determine indexes, same that allowed me to determine that the entity maintains moderate levels in the indices of activity and liquidity, however borrowing levels exceed standards established. These values or percentages help managers improve the situation of the institution; just as I proposed an analysis of the activities planned and executed by the institution and measure their level of compliance, based on the analysis and interpretation of the Annual Operating Plan and the comparison of planned activities the executed and determined that in 2013 100% of planned activities were accomplished while in 2014 the planning was fulfilled by 60% presenting a gap of 40% due to lack of external financing for this reason He did not comply with the proposed activities. 5 As a third proposed objective is to prepare a final financial report which will provide information to enable managers to make sound decisions, it contains a summary of the three stages of financial analysis applied to the financial statements of the entity The methodology used in this thesis was developed with the analysis of financial statements of the company in order to be able to proceed after analyzing the financial diagnosis in which the three stages corresponding developed. A company manager recommends new processes or makes appropriate action to achieve an agreement with the central government asking for timely allocation of flat rate that belongs to the institution. It is not appropriately allocated, which is the biggest drawback in the economic and financial gap of the company.

• Main Author: RAMÍREZ CRIOLLO, GABRIELA ESTEFANÍA (author)
• Format: bachelorThesis
• Language: spa
• Published: 2016
• Subjects: CONTABILIDAD; DIAGNÓSTICO FINANCIERO; EMPRESA ELÉCTRICA; ESTADOS FINANCIEROS
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/10451