Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021

This case study is based on the financial profitability of the Ecuadorian company Disensa, a leader in the market of marketing and distribution of construction materials, so the question of the company's financial profitability management is raised. Indeed, the objective of this case study is t...

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Hoofdauteur: Marcial Cuadrado Rigail Francisco (author)
Formaat: bachelorThesis
Gepubliceerd in: 2023
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Online toegang:http://dspace.utb.edu.ec/handle/49000/15317
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author Marcial Cuadrado Rigail Francisco
author_facet Marcial Cuadrado Rigail Francisco
author_role author
collection Repositorio Universidad Técnica de Babahoyo
dc.contributor.none.fl_str_mv Morán Rodríguez, Petita Susana
dc.creator.none.fl_str_mv Marcial Cuadrado Rigail Francisco
dc.date.none.fl_str_mv 2023-11-16T16:50:42Z
2023-11-16T16:50:42Z
2023
dc.format.none.fl_str_mv 42 p.
application/pdf
dc.identifier.none.fl_str_mv http://dspace.utb.edu.ec/handle/49000/15317
dc.language.none.fl_str_mv es
dc.publisher.none.fl_str_mv Babahoyo: UTB-FAFI. 2023
dc.rights.none.fl_str_mv Atribución-NoComercial-SinDerivadas 3.0 Ecuador
http://creativecommons.org/licenses/by-nc-nd/3.0/ec/
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv reponame:Repositorio Universidad Técnica de Babahoyo
instname:Universidad Técnica de Babahoyo
instacron:UTB
dc.subject.none.fl_str_mv Rentabilidad
Análisis
Financiera
Indicadores
Organizacional
dc.title.none.fl_str_mv Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description This case study is based on the financial profitability of the Ecuadorian company Disensa, a leader in the market of marketing and distribution of construction materials, so the question of the company's financial profitability management is raised. Indeed, the objective of this case study is to identify the main variables resulting from the mismanagement of profits, using as a research technique an interview with the accountant of the organization, and obtain the data based on the financial statements provided by the organization to demonstrate the financial profitability it had in the periods 2020-2021. Using a vertical analysis of accounts to determine the participation of each account, and then a horizontal analysis to determine the changes in each account grouped by project, using a comparative analysis. A financial case is then developed to determine indicators such as liquidity, activity, indebtedness and profitability, which can give a realistic picture of the company's economic and financial situation. In this way, problems are identified and addressed in such a way that new ideas and decisions are chosen to achieve a good organizational synergy. Finally, improvement programs will be developed in the sales area in order to implement transforming actions in the further development of the economic and financial activities
eu_rights_str_mv openAccess
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institution UTB
instname_str Universidad Técnica de Babahoyo
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network_acronym_str UTB
network_name_str Repositorio Universidad Técnica de Babahoyo
oai_identifier_str oai:dspace.utb.edu.ec:49000/15317
publishDate 2023
publisher.none.fl_str_mv Babahoyo: UTB-FAFI. 2023
reponame_str Repositorio Universidad Técnica de Babahoyo
repository.mail.fl_str_mv .
repository.name.fl_str_mv Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo
repository_id_str 0
rights_invalid_str_mv Atribución-NoComercial-SinDerivadas 3.0 Ecuador
http://creativecommons.org/licenses/by-nc-nd/3.0/ec/
spelling Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021Marcial Cuadrado Rigail FranciscoRentabilidadAnálisisFinancieraIndicadoresOrganizacionalThis case study is based on the financial profitability of the Ecuadorian company Disensa, a leader in the market of marketing and distribution of construction materials, so the question of the company's financial profitability management is raised. Indeed, the objective of this case study is to identify the main variables resulting from the mismanagement of profits, using as a research technique an interview with the accountant of the organization, and obtain the data based on the financial statements provided by the organization to demonstrate the financial profitability it had in the periods 2020-2021. Using a vertical analysis of accounts to determine the participation of each account, and then a horizontal analysis to determine the changes in each account grouped by project, using a comparative analysis. A financial case is then developed to determine indicators such as liquidity, activity, indebtedness and profitability, which can give a realistic picture of the company's economic and financial situation. In this way, problems are identified and addressed in such a way that new ideas and decisions are chosen to achieve a good organizational synergy. Finally, improvement programs will be developed in the sales area in order to implement transforming actions in the further development of the economic and financial activitiesThis case study is based on the financial profitability of the Ecuadorian company Disensa, a leader in the market of marketing and distribution of construction materials, so the question of the company's financial profitability management is raised. Indeed, the objective of this case study is to identify the main variables resulting from the mismanagement of profits, using as a research technique an interview with the accountant of the organization, and obtain the data based on the financial statements provided by the organization to demonstrate the financial profitability it had in the periods 2020-2021. Using a vertical analysis of accounts to determine the participation of each account, and then a horizontal analysis to determine the changes in each account grouped by project, using a comparative analysis. A financial case is then developed to determine indicators such as liquidity, activity, indebtedness and profitability, which can give a realistic picture of the company's economic and financial situation. In this way, problems are identified and addressed in such a way that new ideas and decisions are chosen to achieve a good organizational synergy. Finally, improvement programs will be developed in the sales area in order to implement transforming actions in the further development of the economic and financial activitiesEl presente estudio de caso se basa en la rentabilidad financiera de la empresa ecuatoriana Disensa, líder en el mercado de la comercialización y distribución de materiales de construcción, por lo que se plantea la cuestión de la gestión de la rentabilidad financiera de la empresa. En efecto, el objetivo de este estudio de caso es identificar las principales variables resultantes del mal manejo de las utilidades, utilizando como técnica de investigación una entrevista a la contadora de la organización, y obtener los datos tomando como base los estados financieros otorgados por la organización para demostrar la rentabilidad financiera que tuvo en los periodos 2020-2021. Utilizando un análisis vertical de cuentas para determinar la participación de cada cuenta, y luego un análisis horizontal para determinar los cambios en cada cuenta agrupados por proyecto, utilizando un análisis comparativo. Luego se elabora un caso financiero para determinar indicadores como liquidez, actividad, endeudamiento y rentabilidad, que pueden dar una imagen realista de la situación económica y financiera de la empresa. De esta forma, se identifican y abordan los problemas de tal manera que se opten por nuevas ideas y decisiones para lograr una buena sinergia organizacional. Finalmente, se desarrollará programas de mejora en el área de ventas para implementar acciones transformadoras en el desarrollo posterior de las actividades económicas y financierasBabahoyo: UTB-FAFI. 2023Morán Rodríguez, Petita Susana2023-11-16T16:50:42Z2023-11-16T16:50:42Z2023info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis42 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/15317esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2023-11-17T08:01:21Zoai:dspace.utb.edu.ec:49000/15317Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-07T22:22:46.266063Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue
spellingShingle Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
Marcial Cuadrado Rigail Francisco
Rentabilidad
Análisis
Financiera
Indicadores
Organizacional
status_str publishedVersion
title Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
title_full Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
title_fullStr Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
title_full_unstemmed Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
title_short Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
title_sort Rentabilidad financiera de la Empresa Disensa S.A del cantón Babahoyo de los períodos 2020 – 2021
topic Rentabilidad
Análisis
Financiera
Indicadores
Organizacional
url http://dspace.utb.edu.ec/handle/49000/15317