Análisis financiero a la Compañía de Producción y Comercialización Las Pampas Cía. Ltda. del cantón Balsas provincia de El Oro, periodo 2021-2022

The present Curricular Integration Work, titled "Financial Analysis of Las Pampas Cia. Ltda. Production and Marketing Company of Canton Balsas, El Oro Province, period 2021-2022", was conducted with the purpose of analyzing and understanding the economic situation of the company and making decisions to help improve its financial performance. In this regard, deductive, inductive, and scientific methods were used, with a mixed approach, encompassing descriptive and exploratory research on the company's financial position and income statements for the periods 2021 and 2022. The tools of vertical and horizontal analysis and key indicators of profitability, liquidity, indebtedness, and activity were applied. Among the most relevant results, an 87.41% decrease was observed in related documents and accounts receivable, in contrast to a 20.71% increase in total assets, driven by the rise in accounts from Local Financial Institutions and Inventories. Sales also showed a growth of 38.84%; however, financial indicators, profitability, and liquidity exhibited negative variations, with a 68.11% decrease in ROE and a $10.63 drop in the acid test. These findings determined that while the company has a solid financial structure in terms of the representation of liabilities and equity relative to assets, it lacks good management of costs and expenses, which increased significantly compared to sales. Additionally, it was established that the company is less profitable and solvent than in the previous period, seriously compromising its future stability.

• Автор: Cuenca Collaguazo, Jadira Lisseth (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2024
• Предмети: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; BALSAS; EL ORO
• Онлайн доступ: https://dspace.unl.edu.ec/jspui/handle/123456789/31286