La estructura de costos y rentabilidad en la Compañía Coautelecom S.A. de la ciudad de Guayaquil, período 2022.

The study carried out on the cost structure and profitability of COAUTELECOM S.A. in Guayaquil during the year 2022 revealed significant findings and crucial challenges in its financial and accounting management. First, we sought to identify the cost elements that affect its operations. However, the results presented hypothetical examples rather than actual accounting records, raising the critical need to establish a more accurate and detailed accounting record system. This would allow for a more robust understanding of your cost structure. In the second objective, the accounting record of costs of materials, labor and CIF was evaluated. Again, a lack of actual data was found, highlighting the importance of maintaining transparent records backed by banking transactions. This transparency is essential for effective financial management and informed decision making. In the third objective, an attempt was made to identify the correlation between operating costs and profit margins using financial analysis. However, a lack of historical data and hypothetical examples limited meaningful conclusions. It was recommended to implement financial monitoring over time and use analysis tools to better understand this relationship.

• Main Author: Castro Bejarano, Steeven Andy (author)
• Format: bachelorThesis
• Published: 2023
• Subjects: Estructura de costos; Rentabilidad; Registros contables; Gestión financiera; Transparencia financiera
• Online Access: http://dspace.utb.edu.ec/handle/49000/15102