Análisis en las ventas de la Comercializadora Agrícola Agropeña A C.A período 2019 – 2020

This study is focused on analyzing the flow of sales received by the Agricultural Commercializer Peña Arteaga AGROPEÑAA C.A company, determining the shortcomings in accounting-financial management. In turn, measure the level of profitability of the organization, through the use of research techniques and financial analysis instruments for the periods 2019 and 2020. AGROPEÑAA CA is a company whose business is the purchase and sale of agricultural products, it was established with the vision of being an entity that contributes to the development of the agro-producer sector in the city of Ventanas, Los Ríos province. Proper management of income is an effective measure that allows optimizing their obtaining. The financial analysis allows the interpretation and analysis of the accounts that make up the financial statements of the companies, through the application of the horizontal and vertical method. The horizontal analysis allows the evaluation of the accounts from one period to another and represents them by means of variations in absolute values and relative values (percentage), in order to show the effects, whether positive or negative in these. The vertical analysis is carried out by comparing the balance sheet and income accounts with each other, expressed in relative values, in order to determine the level of efficiency that the entity presents with respect to the periods under analysis. The use of profitability measures allows the evaluation of the profits received with respect to the investment that originated them.

• मुख्य लेखक: Villalta Arana, Hugo Jair (author)
• स्वरूप: bachelorThesis
• प्रकाशित: 2021
• विषय: Análisis financiero; Rentabilidad; Agro-producción; Desarrollo agrícola
• ऑनलाइन पहुंच: http://dspace.utb.edu.ec/handle/49000/9651