Análisis del Rendimiento Financiero de la farmacia Económica 5 de Junio y 27 de Mayo Babahoyo

Once each financial reason has been made and analyzed, the following observation is presented. The liquidity of the company presents drawbacks since it is within the optimal limits established, the pharmacy has low solvency which forces it to always depend on inventories, that is, it has to sell more in order to generate more cash and be able to pay better your debts. In its activity reasons it is established that the pharmacy has too many inventories and products that are not sold, which causes it not to become effective quickly, taking away liquidity from sales. There is also a drawback since the assets that the company has are not in line with the level of sales in addition to the accounts receivable pending, overdue credits, etc. In the reasons of indebtedness, the pharmacy does not have a good level since its owner does not cover the obligations acquired, does not have financial autonomy from the capital lenders (creditors) and its assets are compromised largely due to its debts. In terms of profitability, the pharmacy has a minimum profit margin with low performance in relation to the assets it owns.

• Egile nagusia: Diaz Gomez, Jessenia Lucia (author)
• Formatua: bachelorThesis
• Argitaratua: 2021
• Gaiak: Estados Financieros; Razones financieras; Activos; Autonomía financiera
• Sarrera elektronikoa: http://dspace.utb.edu.ec/handle/49000/10075