Análisis de los costos y gastos operacionales de la compañía GRUSEPE S.A periodo 2018 - 2019

The Company GRUSEPE SA has been established since December 14, 2005 dedicated to providing services through the preparation of medical examinations, which is made up of 16 shareholders and whose purpose is to assist in the proper management of the Company's operating costs and expenses. Through...

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Bibliographic Details
Main Author: Santillan Bolaños, Mariuxi Rosalia (author)
Format: bachelorThesis
Published: 2021
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Online Access:http://dspace.utb.edu.ec/handle/49000/9746
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Summary:The Company GRUSEPE SA has been established since December 14, 2005 dedicated to providing services through the preparation of medical examinations, which is made up of 16 shareholders and whose purpose is to assist in the proper management of the Company's operating costs and expenses. Through a financial analysis due to the fact that it does not maintain an adequate classification of the same and by interpreting its financial statements it can be seen that the item of the miscellaneous expenses account is too charged additionally it cannot be established what they are the real costs because they do not use a costing system that allows them to establish the real cost of the services provided, in that case to determine this cost only the direct raw material is taken into consideration, except for the elements of labor and indirect costs manufacturing. Said analysis will evaluate the operational and financial performance that it maintains since, by obtaining reliable and timely information, its managers will have the opportunity to make correct decisions for the correct and efficient operation, reaching an optimal liquidity level.