Análisis a los Estados Financieros de la Empresa de Transporte de Volquetes TRANECSUR S.A. de la Ciudad de Loja. Periodo 2021 – 2022.

This Curricular Integration Work was prepared as a requirement to obtain the title of Bachelor of Accounting and Auditing, in accordance with the Academic Regulations of the National University of Loja. With the application of the “ANALYSIS OF THE FINANCIAL STATEMENTS OF THE DIPPER TRANSPORT COMPANY TRANECSUR S.A. OF THE CITY OF LOJA. PERIOD 2021 – 2022.”. The application of vertical analysis showed that the financial structure of the company presents 98.19% (2021) and 97.60% (2022) of its Current Assets, highlighting the Financial Assets with 56.36% (2021). and 34.50% (2022), which represent the enforceable rights that the company has for the services provided to clients. Likewise, it was shown that the creditors have the participation of 34.25% (2021) and 33.79% (2022) of the company, and the shareholders own 65.75% (2021) and 66.21% (2021). 2022), due to the company's debt. The application of horizontal analysis determined the variations presented by each of the accounting accounts belonging to the Income Statement, where the total Income shows a decrease of -7.26% due to the fact that Income from Ordinary Activities decreased 0.93 times and Total Expenses presented a decrease of -15.80% since the Ordinary Activities Expenses subgroup reflected a decrease of 0.84 times less than the previous year. The financial indicators of liquidity, solvency, profitability and management established by SUPERCIAS showed that the company generated profits in the periods analyzed, and has sufficient capacity to meet its short-term debts, presenting a liquidity index in 2021. of $2.89 and in 2022 of $2.92. The level of short- term debt is inadequate, obtaining 99.21% in 2021 and 98.93% for 2022, due to the fact that it has greater debts to pay off in a period of less than one year. Regarding the profitability of the company, the net profit margin for the year 2021 is 0.73% and 11.67% in 2022, being unfavorable values for the company. The result obtained in this process allowed an exhaustive evaluation of the economic and financial performance of the company, grouping this in the Financial Analysis Report, which presents conclusions and recommendations aimed at addressing the improvement of the deficiencies found.

• Huvudupphovsman: Erreyes Cajamarca, Angie Pamela (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2025
• Ämnen: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; TRANECSUR; ECUADOR
• Länkar: https://dspace.unl.edu.ec/jspui/handle/123456789/31755