Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023.
The case study was developed in the commercial company "Don Vargas" of the Babahoyo canton, Los Ríos province, with the aim of determining the company's operating income, by reviewing the financial statements to know the variation in the periods 2022-2023. The methodology used was bas...
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| Médium: | bachelorThesis |
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2024
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| On-line přístup: | http://dspace.utb.edu.ec/handle/49000/17277 |
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Přidat tag | _version_ | 1858410371715432448 |
|---|---|
| author | Varas Vega, Johan Alexander |
| author_facet | Varas Vega, Johan Alexander |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Uhsca Cuzco, Nancy Elizabeth |
| dc.creator.none.fl_str_mv | Varas Vega, Johan Alexander |
| dc.date.none.fl_str_mv | 2024-09-23T19:40:14Z 2024-09-23T19:40:14Z 2024 |
| dc.format.none.fl_str_mv | 43 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/17277 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2024 |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Ingresos operacionales Control Rentabilidad Estados financieros Gestión Financiera |
| dc.title.none.fl_str_mv | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The case study was developed in the commercial company "Don Vargas" of the Babahoyo canton, Los Ríos province, with the aim of determining the company's operating income, by reviewing the financial statements to know the variation in the periods 2022-2023. The methodology used was based on a quantitative approach, non-experimental design, inductive method, descriptive and documentary research types, as well as control survey techniques, documentary review and financial analysis, together with their respective research instruments. The results were: operating income in 2023 was considerably reduced (-41.68%) compared to the previous year; operating profitability in 2022 was 6.82% while net was 5.95%; income did affect the company's profitability in 2023 because it did not make any profit, evidenced by the operating margin of 0.37% since net did not exist; and the control risk applied to operating income is not favorable, because it has a moderate risk of 53% due to different weaknesses in its management. In conclusion, the company's operating income had a negative variation, because in 2023 it decreased by -41.68% compared to the previous year, a negative aspect that can condition its liquidity. Income has had an impact on the organization's profitability because the profitability analysis through financial ratios presented unfavorable results for the period 2023 compared to 2022. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_59e7d93ffda0fefc9ef27469152b3bb1 |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/17277 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2024 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023.Varas Vega, Johan AlexanderIngresos operacionalesControlRentabilidadEstados financierosGestión FinancieraThe case study was developed in the commercial company "Don Vargas" of the Babahoyo canton, Los Ríos province, with the aim of determining the company's operating income, by reviewing the financial statements to know the variation in the periods 2022-2023. The methodology used was based on a quantitative approach, non-experimental design, inductive method, descriptive and documentary research types, as well as control survey techniques, documentary review and financial analysis, together with their respective research instruments. The results were: operating income in 2023 was considerably reduced (-41.68%) compared to the previous year; operating profitability in 2022 was 6.82% while net was 5.95%; income did affect the company's profitability in 2023 because it did not make any profit, evidenced by the operating margin of 0.37% since net did not exist; and the control risk applied to operating income is not favorable, because it has a moderate risk of 53% due to different weaknesses in its management. In conclusion, the company's operating income had a negative variation, because in 2023 it decreased by -41.68% compared to the previous year, a negative aspect that can condition its liquidity. Income has had an impact on the organization's profitability because the profitability analysis through financial ratios presented unfavorable results for the period 2023 compared to 2022.The case study was developed in the commercial company "Don Vargas" of the Babahoyo canton, Los Ríos province, with the aim of determining the company's operating income, by reviewing the financial statements to know the variation in the periods 2022-2023. The methodology used was based on a quantitative approach, non-experimental design, inductive method, descriptive and documentary research types, as well as control survey techniques, documentary review and financial analysis, together with their respective research instruments. The results were: operating income in 2023 was considerably reduced (-41.68%) compared to the previous year; operating profitability in 2022 was 6.82% while net was 5.95%; income did affect the company's profitability in 2023 because it did not make any profit, evidenced by the operating margin of 0.37% since net did not exist; and the control risk applied to operating income is not favorable, because it has a moderate risk of 53% due to different weaknesses in its management. In conclusion, the company's operating income had a negative variation, because in 2023 it decreased by -41.68% compared to the previous year, a negative aspect that can condition its liquidity. Income has had an impact on the organization's profitability because the profitability analysis through financial ratios presented unfavorable results for the period 2023 compared to 2022.El estudio de caso se desarrolló en la empresa comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos, con el objetivo de determinar los ingresos operacionales de la empresa, mediante la revisión de los estados financieros para conocer la variación en los periodos 2022-2023. La metodología empleada se basó en un enfoque cuantitativo, diseño no experimental, método inductivo, tipos de investigación descriptiva y documental, así como las técnicas de encuesta de control, revisión documental y análisis financiero, en conjunto con sus respetivos instrumentos investigativos. Los resultados fueron: los ingresos operacionales en 2023 se redujeron considerablemente (-41.68%) en comparación al año anterior; la rentabilidad operativa en 2022 fue de 6.82% mientras que la neta era de 5.95%; los ingresos si afectaron la rentabilidad de la empresa en 2023 porque no obtuvo ninguna utilidad, evidenciado por el margen operativo de 0,37% ya que neto no existió; y el riesgo de control aplicado a los ingresos operacionales no es favorables, porque tiene un riesgo moderado de 53% debido a diferentes debilidades en su gestión. En conclusión, los ingresos operacionales de la empresa tuvieron una variación negativa, debido a que el año 2023 disminuyo en -41.68% en comparación al año anterior, aspecto negativo que puede condicionar la liquidez de la misma. Los ingresos si ha impacto a la rentabilidad de la organización porque el análisis de rentabilidad mediante razones financieras presentó resultados desfavorables para el periodo 2023 en comparación al 2022.Babahoyo: UTB-FAFI. 2024Uhsca Cuzco, Nancy Elizabeth2024-09-23T19:40:14Z2024-09-23T19:40:14Z2024info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis43 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/17277esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2024-09-24T08:07:44Zoai:dspace.utb.edu.ec:49000/17277Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-02-28T22:22:05.128754Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. Varas Vega, Johan Alexander Ingresos operacionales Control Rentabilidad Estados financieros Gestión Financiera |
| status_str | publishedVersion |
| title | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| title_full | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| title_fullStr | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| title_full_unstemmed | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| title_short | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| title_sort | Ingresos operacionales de la Empresa Comercial “Don Vargas” del cantón Babahoyo, provincia de Los Ríos en el periodo 2022 y 2023. |
| topic | Ingresos operacionales Control Rentabilidad Estados financieros Gestión Financiera |
| url | http://dspace.utb.edu.ec/handle/49000/17277 |