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Evaluación de la situación económica de la empresa Equafresh Cía. Ltda. en los periodos 2018-2019
| dc.contributor.advisor | Velasco Flores, Ángela Sulay | |
| dc.contributor.author | Rubio Burgos, Yolanda Judith | |
| dc.date.accessioned | 2021-11-25T14:48:52Z | |
| dc.date.available | 2021-11-25T14:48:52Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10722 | |
| dc.description | The present case study entitled Evaluation of the economic situation of the company Equafresh Cía. Ltda, in the periods 2018-2019, aims to determine the weaknesses that the entity presents through the vertical and horizontal financial analysis used in the statement of financial position (Balance Sheet) and the Statement of Income, in which the liquidity, activity, indebtedness and profitability ratios. The problem that the company presents is related to the increase in debts contracted with financial entities and accounts and documents receivable since the company has not carried out an adequate collection management during the 2018-2019 periods, which causes it to be affected the economic performance of the company, by not making the respective collection, the company will not be able to cover short-term debts. For this reason, the financial analysis was carried out to determine the current situation that the organization presents with respect to the periods 2018-2019. In the financial analysis that was applied to the Statement of Financial Position (Balance Sheet), fluctuations were observed in total liabilities with an increase of 714.32% for the period 2019, this is due to the loans that were made to financial institutions, among others Obligations, accounts and documents receivable were reduced by 0.30%, resulting in that the administration for the 2018-2019 period of collection management only recovered $ 398.62 of the total accounts and documents receivable for both periods. | es_ES |
| dc.description | The present case study entitled Evaluation of the economic situation of the company Equafresh Cía. Ltda, in the periods 2018-2019, aims to determine the weaknesses that the entity presents through the vertical and horizontal financial analysis used in the statement of financial position (Balance Sheet) and the Statement of Income, in which the liquidity, activity, indebtedness and profitability ratios. The problem that the company presents is related to the increase in debts contracted with financial entities and accounts and documents receivable since the company has not carried out an adequate collection management during the 2018-2019 periods, which causes it to be affected the economic performance of the company, by not making the respective collection, the company will not be able to cover short-term debts. For this reason, the financial analysis was carried out to determine the current situation that the organization presents with respect to the periods 2018-2019. In the financial analysis that was applied to the Statement of Financial Position (Balance Sheet), fluctuations were observed in total liabilities with an increase of 714.32% for the period 2019, this is due to the loans that were made to financial institutions, among others Obligations, accounts and documents receivable were reduced by 0.30%, resulting in that the administration for the 2018-2019 period of collection management only recovered $ 398.62 of the total accounts and documents receivable for both periods. | es_ES |
| dc.description.abstract | El presente estudio de caso titulado Evaluación de la situación económica de la empresa Equafresh Cía. Ltda, en los periodos 2018-2019, tiene como objetivo determinar las debilidades que la entidad presenta a través del análisis financiero vertical y horizontal empleado en el Estado de Situación Financiera (Balance general) y el Estado de Resultado, en la cual se va a utilizar los indicadores financieros de liquidez, actividad, endeudamiento y rentabilidad. La problemática que la empresa presenta está relacionada con el aumento de las deudas contraídas a instituciones financieras y a las cuentas y documentos por cobrar, ya que la empresa no ha realizado una adecuada gestión de cobranza durante los periodos 2018-2019 eso hace que se vea afectado el rendimiento económico de la empresa, al no realizar el cobrar respectivo la empresa no podrá cubrir las deudas a corto plazo. Por tal motivo se procedió a realizar el análisis financiero para determinar la situación actual que presenta la organización con respecto a los periodos 2018-2019. En el análisis financiero que se aplicó al Estado de Situación Financiera (Balance general), se observó fluctuaciones en el pasivo total con un aumento del 714,32% para el periodo 2019 esto se debe a los préstamos que se realizaron a instituciones financieras, entre otras obligaciones , las cuentas y documentos por cobrar se redujeron en un 0.30% dando como resultado que la administración del periodo 2018-2019 de la gestión de cobranza solo recuperó $398,62 del total de las cuentas y documentos por cobrar para ambos periodos. | es_ES |
| dc.format.extent | 27 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Análisis financiero | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Análisis horizontal | es_ES |
| dc.subject | Análisis vertical | es_ES |
| dc.title | Evaluación de la situación económica de la empresa Equafresh Cía. Ltda. en los periodos 2018-2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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