Rentabilidad de la Empresa Rectifreno Mosquera S.A. en la cuidad de Guayaquil en el periodo 2022-2023.
The study on the profitability of Rectifreno Mosquera S.A. in Guayaquil during the 2022-2023 period analyzes the decline in net income and its causes, including the increase in sales costs, inventory accumulation, and difficulties in accounts receivable collection, which have affected the company�...
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| Médium: | bachelorThesis |
| Vydáno: |
2025
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| Témata: | |
| On-line přístup: | http://dspace.utb.edu.ec/handle/49000/18053 |
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Přidat tag | Shrnutí: | The study on the profitability of Rectifreno Mosquera S.A. in Guayaquil during the 2022-2023 period analyzes the decline in net income and its causes, including the increase in sales costs, inventory accumulation, and difficulties in accounts receivable collection, which have affected the company's liquidity and financial sustainability. The research, based on the analysis of financial statements and the application of accounting indicators, identified that despite revenue growth, profitability has been compromised due to a disproportionate increase in administrative and financial expenses. The methodology combined a quantitative approach based on the review of accounting reports and a qualitative analysis through interviews with the company's management. The results show a 93.34% drop in net income, a 98.12% decrease in cash and cash equivalents, as well as an increase in dependence on external financing. The cash flow analysis revealed a reduced capacity to generate operational liquidity, while the evaluation of financial indicators confirmed the decline in return on assets and equity. The conclusions highlight the need to optimize cost management, improve collection strategies, and strengthen working capital administration to ensure long-term financial sustainability. |
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