Análisis Financiero a la Clínica Veterinaria Scooby de la Sra. María Augusta Vanegas Quiroz, ciudad de Loja periodo 2021 - 2022

The Curricular Integration Work titled: "Financial Analysis of the Veterinary Clinic Scooby owned by Mrs. María Augusta Vanegas Quiroz, city of Loja, period 2021 – 2022," aims to carry out a Financial Analysis to understand and analyze the true economic-financial situation. To achieve the first proposed objective, Vertical and Horizontal Analyses were conducted. The results showed a significant decrease in Current Assets, with accounts receivable being lower in 2022 compared to 2021. Meanwhile, Non-Current Assets saw a substantial increase in 2022 due to the acquisition of real estate, increasing the value of Property, Plant, and Equipment. In Current Liabilities, Accounts Payable increased in 2022, and in Non-Current Liabilities, it was observed that debts increased due to the acquisition, necessitating a loan. The Income Statement indicated a decrease in revenue for 2022, as the owner divided the clinic in 2021, significantly reducing her income. It also showed lower profitability compared to 2021. Regarding Financial Indicators, the Current Liquidity does not exceed the standard of 1 to 1.5. For 2021, it was 0.99, and for 2022, it was 0.41, indicating a lack of funds for potential investments. Finally, a report with specific data was prepared after applying the methodological process to the clinic's financial statements, presenting results, conclusions, and recommendations to enhance its performance.

• Autor Principal: Guerrero Luzuriaga, Cristian Andres (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2024
• Subjects: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; LOJA; CLINICA VETERINARIA
• Acceso en liña: https://dspace.unl.edu.ec/jspui/handle/123456789/28938