Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”

The curricular integration work has as its objective to apply the process of "FINANCIAL ANALYSIS TO INDUSTRIA LOJANA DE ESPECERÍAS ILE C.A PERIODS 2020-2021", allowed to know its economic-financial situation with the application of the vertical and horizontal method and financial indicator...

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Päätekijä: Luzuriaga León, Eduardo Sebastián (author)
Aineistotyyppi: bachelorThesis
Kieli:spa
Julkaistu: 2023
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Linkit:https://dspace.unl.edu.ec/jspui/handle/123456789/26452
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author Luzuriaga León, Eduardo Sebastián
author_facet Luzuriaga León, Eduardo Sebastián
author_role author
collection Repositorio Universidad Nacional de Loja
dc.contributor.none.fl_str_mv Calle Oleas, Rosa Beatriz
dc.creator.none.fl_str_mv Luzuriaga León, Eduardo Sebastián
dc.date.none.fl_str_mv 2023-03-14T13:32:34Z
2023-03-14T13:32:34Z
2023-03-14
dc.format.none.fl_str_mv 113 p.
application/pdf
dc.identifier.none.fl_str_mv https://dspace.unl.edu.ec/jspui/handle/123456789/26452
dc.language.none.fl_str_mv spa
dc.publisher.none.fl_str_mv Universidad Nacional de Loja
dc.rights.none.fl_str_mv 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 <CONTABILIDAD Y AUDITORIA>
<ESTADOS FINANCIEROS>
<ILE>
<INDUSTRIA LOJANA>
dc.title.none.fl_str_mv Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description The curricular integration work has as its objective to apply the process of "FINANCIAL ANALYSIS TO INDUSTRIA LOJANA DE ESPECERÍAS ILE C.A PERIODS 2020-2021", allowed to know its economic-financial situation with the application of the vertical and horizontal method and financial indicators, for the correct decision making by its general manager, it will allow knowing the variations presented during the analyzed periods. According to the stated objectives, we obtained all the necessary information to perform the vertical analysis of the established periods, limiting the values of each account according to the group to which it belongs; we also unveiled how the Financial Statements are composed, which are of vital importance to evaluate the economic and financial situation of the company, we also developed the horizontal analysis, here we determined the variations, that is to say, the increases and decreases in the values of the Financial Statements in the periods 2020 and 2021. Afterward, the Financial Indicators were applied, which are the indicators that allow the economic and financial situation of the company; among the indicators implemented are Liquidity, Activity, Indebtedness, and Profitability, in which we detailed each one of them with their respective interpretations. Finally, we elaborated a financial report to know the results obtained from the vertical and horizontal analysis and the related finance indicators in which the Liquidity, Activity, Indebtedness, and Profitability Indicators are detailed. The report contains conclusions and recommendations to help the general manager and directors with the operational administration of the company.
eu_rights_str_mv openAccess
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network_name_str Repositorio Universidad Nacional de Loja
oai_identifier_str oai:dspace.unl.edu.ec:123456789/26452
publishDate 2023
publisher.none.fl_str_mv Universidad Nacional de Loja
reponame_str Repositorio Universidad Nacional de Loja
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repository.name.fl_str_mv Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja
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spelling Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”Luzuriaga León, Eduardo Sebastián<CONTABILIDAD Y AUDITORIA><ESTADOS FINANCIEROS><ILE><INDUSTRIA LOJANA>The curricular integration work has as its objective to apply the process of "FINANCIAL ANALYSIS TO INDUSTRIA LOJANA DE ESPECERÍAS ILE C.A PERIODS 2020-2021", allowed to know its economic-financial situation with the application of the vertical and horizontal method and financial indicators, for the correct decision making by its general manager, it will allow knowing the variations presented during the analyzed periods. According to the stated objectives, we obtained all the necessary information to perform the vertical analysis of the established periods, limiting the values of each account according to the group to which it belongs; we also unveiled how the Financial Statements are composed, which are of vital importance to evaluate the economic and financial situation of the company, we also developed the horizontal analysis, here we determined the variations, that is to say, the increases and decreases in the values of the Financial Statements in the periods 2020 and 2021. Afterward, the Financial Indicators were applied, which are the indicators that allow the economic and financial situation of the company; among the indicators implemented are Liquidity, Activity, Indebtedness, and Profitability, in which we detailed each one of them with their respective interpretations. Finally, we elaborated a financial report to know the results obtained from the vertical and horizontal analysis and the related finance indicators in which the Liquidity, Activity, Indebtedness, and Profitability Indicators are detailed. The report contains conclusions and recommendations to help the general manager and directors with the operational administration of the company.El trabajo de integración curricular tiene como objetivo aplicar el proceso de “ANÁLISIS FINANCIERO A LA INDUSTRIA LOJANA DE ESPECERÍAS ILE C.A PERIODOS 2020-2021”, permitió conocer su situación económica-financiera con la aplicación del método vertical, horizontal e indicadores financieros, para la correcta toma de decisiones por parte de su gerente general, permitirá conocer las variaciones presentadas durante los períodos analizados. Según los objetivos planteados, se obtuvo toda la información necesaria para realizar el análisis vertical de los periodos establecidos, limitando los valores de cada cuenta según el grupo al que pertenece, también se dio a conocer como están compuestos los Estados Financieros, los que son de vital importancia para evaluar la situación económica y financiera de la empresa, también se desarrolló el análisis horizontal, aquí se determinó las variaciones, es decir los aumentos y disminuciones en los valores de los Estados Financieros en los periodos 2020 y 2021. Después se aplicaron los Indicadores Financieros que son los que permiten la situación económica y financiera de la empresa, entre los indicadores aplicados se encuentran lo que es la Liquidez, Actividad, Endeudamiento y Rentabilidad, en los que cada uno de ellos se detalló con sus respectivas interpretaciones. Finalmente se elaboró un informe financiero con el objetivo de saber los resultados obtenidos del análisis vertical, horizontal e indicadores financieros en los que se encuentran detallados el Indicador de Liquidez, Actividad, Endeudamiento y Rentabilidad, el informe realizado contiene conclusiones y recomendaciones para que sirva de ayuda al gerente general y directivos para la gestión operativa de la empresa.Universidad Nacional de LojaCalle Oleas, Rosa Beatriz2023-03-14T13:32:34Z2023-03-14T13:32:34Z2023-03-14info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis113 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/26452spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T13:47:39Zoai:dspace.unl.edu.ec:123456789/26452Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T13:47:39falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T13:47:39Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse
spellingShingle Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
Luzuriaga León, Eduardo Sebastián
<CONTABILIDAD Y AUDITORIA>
<ESTADOS FINANCIEROS>
<ILE>
<INDUSTRIA LOJANA>
status_str publishedVersion
title Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
title_full Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
title_fullStr Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
title_full_unstemmed Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
title_short Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
title_sort Análisis a los Estados Financieros a la Industria Lojana de Especerías ILE C.A Periodos 2020-2021”
topic <CONTABILIDAD Y AUDITORIA>
<ESTADOS FINANCIEROS>
<ILE>
<INDUSTRIA LOJANA>
url https://dspace.unl.edu.ec/jspui/handle/123456789/26452