Análisis de los estados financieros en la Arrocera Marianela de Fátima del cantón Samborondón en el periodo 2022-2023.

This study analyzes the financial statements of Arrocera Marianela de Fátima, a company located in Samborondón, during the 2022-2023 period. The main issue identified is the company's high reliance on debt to finance its operations and growth, which creates liquidity pressures and increases financial risks. The study's objective is to evaluate the company's economic and financial situation using financial indicators, identifying key factors affecting its structure, and proposing strategies to strengthen its sustainability. The research combined a quantitative analysis of the financial statements with qualitative interviews with management, offering a comprehensive view of the financial situation. The results revealed significant growth in the company's assets, driven by an increase in inventories, although a decline in available liquid resources was noted. While the financial structure showed improvements in terms of stability, issues were identified in the efficiency of supplier payment processes and challenges related to liquidity management. Among the recommendations proposed, the study suggests implementing a more efficient inventory management system and establishing better conditions in supplier relationships to optimize payments. Additionally, it is essential to continuously monitor key financial indicators and train staff in financial management strategies to reinforce internal processes. This analysis highlights the need to adopt better planning and control mechanisms, not only to strengthen the company's financial stability but also to serve as a reference model for similar organizations in the agricultural sector.

• Главный автор: Avilés Vera, Steisy Yelena (author)
• Формат: bachelorThesis
• Опубликовано: 2025
• Предметы: Análisis; Liquidez; Riesgo financiero; Estados financieros; Rentabilidad; Contabilidad y Auditoría
• Online-ссылка: http://dspace.utb.edu.ec/handle/49000/17976