Gestión comparativa de los ingresos y gastos operacionales de la Empresa Bluecorp S.A Estación de Servicios Coloma, en el periodo 2017-2018

A case study of the company BLUECORP SA Estación de Servicios Coloma was carried out in order to carry out a comparative management of its income and operating expenses within the period 2017 and 2018, since it is dedicated as its main activity to wholesale sales of fuels with its research subline "Financial, Administrative, Tax, Audit and Control Management". The research methodology when applied is of the comparative type because it allows a comparison of the two periods to be made to know what difficulties the company has been presenting with its economic values, the deductive method was also used that served for the analysis corresponding to the case study of the company with the financial indicators that were applied and also through the horizontal and vertical analysis of the comprehensive income statement. The difficulties that the company presented through its statements of financial position represent its current liabilities greater than its current assets, it means that the company has too much debt in the short term, compared to its income there is a lack of liquidity and it does not have adequate collection of its sales on credit because most of its customers make their payments with checks and these take time to clear. The company's net income for the year was affected compared to the two periods studied, both in absolute and relative terms, that the company did not obtain a profit because its sales for 2018 decreased and its sales costs increased during that year, by the reason for the elimination of the gasoline subsidy and the price of gasoline went up.

• 1. Verfasser: Coloma Bedon, Maria Isabel (author)
• Format: bachelorThesis
• Veröffentlicht: 2020
• Schlagworte: Gestión; Indicadores financieros; Recaudación; Método deductivo
• Online Zugang: http://dspace.utb.edu.ec/handle/49000/8466