Aplicación de técnicas y procedimientos de Administración Financiera a la Empresa Comercial El Pañal de la Ciudad de Loja, periodo 2012-2013

he thesis entitled "Application of techniques and tools TRADE FINANCIAL MANAGEMENT COMPANY diaper Loja, PERIOD 2012-2013" It was conducted with the purpose of obtaining the title of engineer in Banking and Finance, which was conducted according to the Rules of Academic System of the National University of Loja and to publicize the economic development of the company, which will serve to make future decisions that will produce a good administrative operation thereof based on both general and specific targets. The first specific objective is: "To develop the vertical and horizontal analysis, which allows to know the structure and the evolution of its accounts"; which will provide the owner visualize how your business is running and thus can make future decisions. Vertical analysis with the financial structure of the company for the year 2013 where they met their total current assets are worth $ 86,103.84 representing 100% which represents 96.40% of current assets with a value of $ 83,006.46 and 3.60% non-current assets with a value of $ 3,097.38; the person who presents the 35.16% value of $ 30,275.12 and heritage representing 64.84% value of $ 55,828.72; The income statement of 2013 with revenues of 100%, its cost of sales of 83.01%, 7.66% and expenditure giving us a net income of 9.33%. Horizontal analysis of total assets 7 increased $ 10,369.43 ie 13, 69% of the total liabilities equally favorably decreased to $ 8,164.65 with a value of -21.24% and increased equity are determined to $ 18,534.08. The second specific objective is: "Application of indicators to assess the activity, liquidity, profitability and debt"; where financial indicators according to the nature of economic activity was applied concluding that in 2013 maintained a liquidity of $ 2.74 activity of 207.69 times in their inventory, also it has a debt of 54%, a solid level return on equity of 21% and so the company will continue to improve and develop the local market. The third specific objective is to: "Make the operating leverage," I made it first with the classification of own fixed costs and variable operating activities obtained in 2013 an operating leverage of 78.59% percentage that counts the company for its ability to help increase profitability. The fourth specific objective is: "Presentation of forecasts of revenues, expenses, cash budget and pro forma financial statements" This object is fulfilled it with preparing the respective forecasts were considered to determine the seasonal index as the main percentage inflation 2013 period, the proforma financial statements to determine the projected financial structure a given period, was met with the development of the proforma balance sheets after making the calculations and get to set the 8 cash budget which was obtained as a result the company 2014 will get a free utility tax $ 14,542.07 and $ 17,786.80 for 2015. The methodology allowed to know the needs that the company in which you can implement solutions to overcome them, along with the use of techniques and financial management procedures will help improve economic and financial administrative management for the proper management of material resources, human and financial and to the right decisions. In conclusion, based on what has been detailed points where it was determined that the company has an inventory turnover extremely slowly giving results in the accumulation of the merchandise thus be recommended to the owner carry out promotions and advertising were established for the products can be sold more quickly and thus generate higher returns for the same.

• מחבר ראשי: Cabrera Diaz, Katherine Viviana (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2016
• נושאים: Aplicación de técnicas y procedimientos; Banca y Finanzas; Administración Financiera; Loja
• גישה מקוונת: http://dspace.unl.edu.ec/jspui/handle/123456789/12605