Análisis financiero y su impacto en la rentabilidad de la empresa HENGDA LIFE S.A. de la ciudad de Guayaquil en el periodo 2023.

The financial study is essential to assess the financial performance of a company and make strategic decisions. This analysis analyzes the financial reports of Hengda Life S.A. corresponding to the year 2023, with the objective of detecting internal and external elements that have impacted its performance and identifying critical areas to optimize. This work has a quantitative, descriptive and explanatory approach, and uses a non-experimental, cross-sectional and documentary design. Methods of documentary analysis, financial study and comparison of financial statements were applied, using financial statements, financial ratios and horizontal and vertical analysis as tools. The findings indicate a 49.7% decline in revenue, which has affected the company's profitability, despite a 70.6% decrease in sales costs. Additionally, administrative costs increased by 2.55%, impacting net profit. External elements, such as Ecuador's low GDP expansion (1.5%) and recent tax regulations, have also influenced the company's financial performance. It is determined that Hengda Life S.A. It requires optimizing your sales tactics, reducing your administration expenses and strengthening your economic structure to face the challenges of the market. This analysis highlights the importance of financial study for the sustainability and development of the company.

• 1. Verfasser: Miranda Casierra, Gloria Estefanía (author)
• Format: bachelorThesis
• Veröffentlicht: 2025
• Schlagworte: Análisis financiero; Rentabilidad; Liquidez; Endeudamiento; Estados financieros; Contabilidad y Auditoría
• Online Zugang: http://dspace.utb.edu.ec/handle/49000/17835