Ingresos operacionales de la arrocera Marianela de Fátima del cantón Samborondón en el periodo 2021-2022.

The case study focuses on Arrocera Marianela de Fátima, a family-owned rice mill located in the Samborondón canton, which has faced financial difficulties during the 2021-2022 period due to falling rice prices. This price decrease has affected the company's operational income, complicating the fulfillment of its financial obligations and resulting in the reduction of personnel and the inability to invest in new technology. The research aims to analyze the operational income of the rice mill, identify the causes of the income decrease, and propose solutions to improve the company's financial situation. The methodology used included data collection through interviews with the owner, financial statement analysis, and the use of financial ratios to assess economic variation. The results showed fluctuations in income, with a significant reduction in 2022 compared to 2021. Additionally, it was identified that the company was not properly recording transactions in its cash flow, which contributed to the financial problems. Several strategies were proposed to improve the profitability of Arrocera Marianela de Fátima. Among them, optimizing production costs by reducing unnecessary expenses and implementing more efficient practices were highlighted. Additionally, exploring new markets to diversify sources of income and reduce dependence on the local market was recommended.

• 1. Verfasser: Velásquez Gutiérrez, Silvia Patricia (author)
• Format: bachelorThesis
• Veröffentlicht: 2024
• Schlagworte: Ingresos operacionales; Ratios financieros; Rentabilidad; Variación; Utilidad; Contabilidad y Auditoría
• Online Zugang: http://dspace.utb.edu.ec/handle/49000/17278