Análisis financiero a las operaciones comerciales de Almacenes Credifacil del cantón Montalvo, por el periodo 2020-2021.

In this case study, a financial analysis was carried out on the company Almacenes Credifácil with emphasis on financial management ratios and horizontal and vertical analysis. The purpose of this paper is to analyze the accounts and their variations that have been made in two periods, to make a judgment on the performance of commercial operational activities. The method that was used is the comparative method, it is very effective to put into practice, based on the differentiation of phenomena and explaining their variations on them. One of the problems in the company is to grant its clients credits in their purchases; the lack of information makes it impossible to contact them when wanting to contact them, due to the lack of personal information and often not requesting guarantors or property documents. that support the purchase, that is why we found the overdue accounts receivable that do not decrease due to this issue, sales in 2021 were affected due to the Covid-19 pandemic, the store was closed due to a state of emergency. Through the analysis, liabilities and equity are the ones that have changed the most due to the decision to increase an account in 2021, called Dividends Payable, an account that reflects the lack of distribution and payment of profits generated in the fiscal year, the salaries rose due to the increase that the state declared, due to the increase in tax burdens, expenses increased due to the inclusion of minor expenses and acquisitions that were not recorded in the previous year.

• Autor Principal: Zamora Murillo, Katherine Mayexy (author)
• Formato: bachelorThesis
• Publicado: 2022
• Subjects: Análisis; Proveedores; Dividendo; Cobrar; Ventas; Utilidad; Gastos
• Acceso en liña: http://dspace.utb.edu.ec/handle/49000/12874