Análisis a los Estados Financieros de la Importadora Lavacor Cía. Ltda. en la ciudad de Loja período 2020 – 2021

The present work entitled: Analysis of the Financial Statements of the company Lavacor Cía. Ltda. in the city of Loja for the period 2020 - 2021. Was elaborated with the objective of knowing the economic-financial situation through the application of the vertical and horizontal analysis, to know the level of liquidity, indebtedness, activity and profitability, through the application of the financial indicators established by the Superintendence of Companies, Securities and Insurance; to later obtain the financial report. The scientific, inductive, deductive, analytical, systematic, analytical, mathematical and statistical method was used for the elaboration of the work, with its respective techniques to apply it in theory and practice. The results obtained were: the financial structure of the importer in both years is mostly made up of the group of current assets, current liabilities and equity, its economic structure is mostly made up of income from ordinary activities, followed by costs, expenses and profit. The variations found from one year to another were: assets grew due to financial assets, liabilities increased due to short-term financial obligations, and finally, equity grew due to accumulated profits and results of the previous year. On the other hand, the financial indicators showed that the importer has a medium level of liquidity, high indebtedness, high turnover and low profitability. Finally, a financial report is presented with a summary of the results, conclusions and recommendations for correct decision making.

• Автор: Mejia Baraja, Domenica Itamar (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2023
• Предмети: <CONTABILIDAD Y AUDITORIA>; <ESTADOS FINANCIEROS>; <LAVACOR>; <LOJA>
• Онлайн доступ: https://dspace.unl.edu.ec/jspui/handle/123456789/27340