Análisis a los Estados Financieros del Comercial J.C. de la Ciudad de Loja, Periodo 2014 - 2015. Propuesta de Mejoramiento

The put a title to research work “analysis To the COMMERCIAL'S FINANCIAL STATEMENTS J.C. OF THE CITY OF LOJA, PERIOD 2014 - 2015. PROPOSAL OF IMPROVEMENT” you developed with the purpose to know and to examine the economic situation and finance company of the company, allowing the proprietor to take decisions made suitable in benefit of the same. Giving fulfillment to the specific objectives it was proceeded to determining the grade of participation out of every an one belonging to the accounts of the financial statements in relation to the group and subgroup they belong to, getting to know the economic structure and financier in Vertical form; Straightaway a comparative analysis to establish increases and decreases that have had a period's accounts to another one, as a consequence of the realized operations in the years accomplished 2014 and 2015 itself. At a later time they applied over themselves the financial indicators to measure the company's performance and his financial position, indicating than the commercial J.C. possesses a Liquidity enough to cover his short-term debts; The fact that the merchandise turnover is slow evidenced itself within Actividad's Indicators, the recuperation of the accounts receivable is satisfactory just like the time the payments to the suppliers come true in; Applying Endeudamiento's indicators it was known that the company is in 5 the capability to cover up its liabilities and assuming new debts; The generation of satisfactory performances determined with Rentabilidad's Indicators that they clear the realized investment. That way also intervening the Sistema Dupont checked the obtained performance itself; Conversión's Cycle of the Cash is satisfactory, evidencing that efficiency in the recuperation of the wallet that they are the terms to pay to the suppliers and exists opportune; The creation of value at the company once the proprietor's costs of opportunity were covered up became evident with the Valor Económico Agregado EVA; The Break-Even Point allowed knowing that the level of obtained entrances is very for above the limit zero, where cost and expenses become equal to the entrances. It was gotten to conclude when finalizing the work of thesis than in the commercial J.C. has not accomplished to his annual accounts that they enable an analysis knowing the cost-reducing position and finance company of the same, that requires recommending the manager - proprietor that accomplish a financial analysis at the end of each fiscal year, so that the results with previous years may be compared and that way having obvious and opportune information that make easy the overtaking.

• Main Author: Sarango Rueda, Maira Alexandra (author)
• Format: bachelorThesis
• Language: spa
• Published: 2017
• Subjects: CONTABILIDAD; ESTADOS FINANCIEROS; PROPUESTA DE MEJORAMIENTO; ANÁLISIS FINANCIERO
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/18432