Endeudamiento de la empresa “Dismero S.A.” ubicada en el cantón Babahoyo entre el periodo 2022-2023.

The purpose of this case study is to evaluate the indebtedness of the company Dismero S.A., located in the Babahoyo canton between the period 2022-2023, through a detailed analysis of its financial and accounting information. This research was carried out due to the significant increase in external financing in the entity, evidencing a clear dependence on third parties to sustain its operations and investment plans. For the execution of the project, a mixed approach research was adopted, combining qualitative and quantitative methods, data collection techniques and instruments, allowing to analyze and determine the level of indebtedness, in addition to identifying the determining factors, both internal and external, that induced the company to acquire financial liabilities and to know the leverage that the entity has, therefore, an inspection and review of the financial statements was required, with special emphasis on its liabilities, together with the analysis of the accounting information provided by the company, with the aim of evaluating its financial structure and response capacity to its credit commitments. Although the company has managed to sustain its operations and maintain its competitiveness in the market, an increase in its debt structure puts the company at risk of solvency and liquidity, affecting its short – and long-term capacity or the future of the company itself in the market. Given the company´s problems, it requires strategies and measures to optimize external financial dependence, monitoring of financial indicators and a debt restructuring with favorable conditions.

• Main Author: Coloma Bravo, Yomaira Stephannia (author)
• Format: bachelorThesis
• Published: 2024
• Subjects: Endeudamiento; Apalancamiento Financiero; Financiamiento Externo; Pasivo; Contabilidad y Auditoría
• Online Access: http://dspace.utb.edu.ec/handle/49000/18002