Evaluación de los ingresos de la Empresa Coautelecom S. A. durante los periodos fiscales 2022 - 2023.

This study analyzed the negative fluctuations in COAUTELECOM SA's revenues during fiscal years 2022 and 2023, with the purpose of identifying the internal and external factors that impacted its financial performance. It was evident that the decrease in demand for services, the increase in competition with lower prices, and the increase in operating costs significantly affected the company's stability. Likewise, strategic decisions such as reducing the marketing budget and investing in technology without the expected return contributed to the drop in revenues, weakening the entity's profitability and liquidity. The research was developed under a quantitative and qualitative approach, using documentary analysis of the financial statements and interviews with the company's accountant. Key financial indicators, such as profit margin, return on assets (ROA), and return on equity (ROE), were calculated to assess the impact of the reduction in revenues on the financial stability of COAUTELECOM SA. The results reflected a decrease in the efficiency of the use of assets and equity, indicating a lower financial performance in 2023 compared to 2022. As improvement strategies, it was proposed to strengthen the digital marketing strategy to attract new customers and improve competitiveness in the sector. It was also recommended to optimize operating costs, renegotiate contracts with suppliers and diversify the service offering to adapt to new market trends. Implementing these actions will ensure the financial sustainability of COAUTELECOM SA, improve its profitability and consolidate its position within the telecommunications industry.

• Autor principal: Roldan Montaño, Ronald José (author)
• Format: bachelorThesis
• Publicat: 2025
• Matèries: Gestión; Rentabilidad; Ingresos; Estrategias; Análisis; Contabilidad y Auditoría
• Accés en línia: http://dspace.utb.edu.ec/handle/49000/18043