Análisis Financiero en la Estación de Servicio La Llave de la Ciudad de Loja, periodo 2014-2015. Propuesta de Mejoramiento

The present thesis work entitled "FINANCIAL ANALYSIS IN THE SERVICE STATION THE KEY OF THE CITY OF SHOP, PERIOD 2014-2015. PROPOSAL FOR IMPROVEMENT ", Its general objective is to analyze and study the financial statements and operational data of the La Llave Service Station. As specific objectives determine the variations of the periods by analyzing the increases or decreases and their possible causes by means of the horizontal and vertical analysis resulting in that sales having a decrease in the last year due to fuel shortage and competition. Carry out the application of the indicators of liquidity, profitability, activity and indebtedness to evaluate the economic and financial position of the company and make known my point of view, implying that the company does not have enough liquidity because it needs to recover The accounts receivable to fulfill their obligations and settle short-term debts. By obtaining results, a report of the financial analysis was issued, detailing the events found at the La Llave Service Station, and the different conclusions and recommendations are presented to the Manager-Owner for the purpose of assisting in the Decisions to improve their financial economic capacity. For this purpose, it was theoretically approached with elementary definitions about company, financial analysis, financial statements and financial indicators and the following methodology was used that started with the compilation of the financial statements of the object of study, followed by vertical horizontal analysis and applied The financial indicators were obtained through the relationship between two parts of the financial statements to determine and compare the performance of the company in the periods 2014-2015. 5 As a more relevant conclusion after having carried out the financial analysis we can deduce that the company is stable but can be improved by adopting measures to correct the disadvantages found, the cash accounts and banks maintain in the two years low levels of cash presenting bank overdrafts in In the last year, this can cause the company to be in danger of becoming insolvent and therefore can not meet its payment obligations to suppliers. Finally, it is recommended that the company owner put into practice the recommendations and the proposal for improvement resulting from the research, which will contribute to better financial and economic administrative management, since it is very useful for decision making

• Hlavní autor: Picoita Malla., Johanna Raquel (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2017
• Témata: CONTABILIDAD; ANÁLISIS FINANCIERO; ESTACIÓN DE SERVICIO; LA LLAVE
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/19003