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Gestión financiera de la empresa Agroinsumos Karlita del cantón Ventanas periodo 2019-2020
| dc.contributor.advisor | Rodríguez Gómez, María Alexandra | |
| dc.contributor.author | Soria Valle, Ruth Ana | |
| dc.date.accessioned | 2021-11-25T15:08:18Z | |
| dc.date.available | 2021-11-25T15:08:18Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10725 | |
| dc.description | The purpose of this project is to research and document the case study carried out at Agroinsumos Karlita, which has the objective of determining financial management and its impact on the profitability of the company. To obtain this information, the vertical and horizontal analysis of the most relevant income statements was applied, which are the statement of financial position and statement of comprehensive income for the periods 2019 - 2020. The appropriate financial ratios were also applied, which allowed to obtain the information necessary for the issuance of an adequate pronouncement. The hypothetical deductive method was applied with a descriptive research approach and non-experimental design. All the information obtained for the elaboration of this project was provided by the person in charge of the company, who provided us with the survey and all the necessary documentation for the adequate fulfillment of the process. The most relevant results of the investigation show that the company, although it has an acceptable level of liquidity, had a drop in 2019 of almost 0.40 in its liquidity. There were expense accounts that, although they were made in both periods, sent them to other expenses and are not reflected in the income statement as advertising. According to the interview, the dynamics of the process or treatment of accounting and financial information is described a little, the management of financial decisions is in charge of the manager and the accountant, they do not have a financial advisor who is explicitly in charge in this area. Since the creation of the company Agroinsumos Karlita, basic activities have been carried out, such as making declarations and preparing annual financial statements. | es_ES |
| dc.description | The purpose of this project is to research and document the case study carried out at Agroinsumos Karlita, which has the objective of determining financial management and its impact on the profitability of the company. To obtain this information, the vertical and horizontal analysis of the most relevant income statements was applied, which are the statement of financial position and statement of comprehensive income for the periods 2019 - 2020. The appropriate financial ratios were also applied, which allowed to obtain the information necessary for the issuance of an adequate pronouncement. The hypothetical deductive method was applied with a descriptive research approach and non-experimental design. All the information obtained for the elaboration of this project was provided by the person in charge of the company, who provided us with the survey and all the necessary documentation for the adequate fulfillment of the process. The most relevant results of the investigation show that the company, although it has an acceptable level of liquidity, had a drop in 2019 of almost 0.40 in its liquidity. There were expense accounts that, although they were made in both periods, sent them to other expenses and are not reflected in the income statement as advertising. According to the interview, the dynamics of the process or treatment of accounting and financial information is described a little, the management of financial decisions is in charge of the manager and the accountant, they do not have a financial advisor who is explicitly in charge in this area. Since the creation of the company Agroinsumos Karlita, basic activities have been carried out, such as making declarations and preparing annual financial statements. | es_ES |
| dc.description.abstract | En el presente proyecto tiene como fin la investigación y documentación del caso de estudio realizado en Agroinsumos Karlita, el cual cuenta como objetivo determinar la gestión financiera y su incidencia en la rentabilidad de la empresa. Para la obtención de esta información se aplicó el análisis vertical y horizontal de los estados de resultados más relevantes, los cuales son estado de situación financiera y estado de resultados integrales periodos 2019 – 2020. También se aplicó las razones financieras adecuadas, que permitió sacar la información necesaria para la emisión de un pronunciamiento adecuado. Se aplico el método hipotético deductivo con un enfoque de investigación descriptiva y diseño no experimental. Toda la información obtenida para la elaboración de este proyecto fue brindada por la encargada de la empresa, la cual nos brindó la encuesta y toda la documentación necesaria para el cumplimiento de adecuado del proceso. Los resultados más relevantes de la investigación muestran que la empresa, aunque cuenta con un nivel aceptable de liquidez, tuvo una caída en el año 2019 de casi 0.40 en su liquidez. Hubo cuentas de gastos que, aunque se realizaron en ambos periodos los mandaron a otros gastos y no reflejan en el estado de resultado como publicidad. De acuerdo a la entrevista se describe un poco la dinámica del proceso o tratamiento de la información contable y financiera, el manejo de las decisiones financieras se encargan la gerente y la contadora, no cuentan con un asesor financiero que se encargue explícitamente en esta área. Desde la creación de la empresa Agroinsumos Karlita, se realizan las actividades básicas como realizar las declaraciones y la realización de estados financieros anuales. | es_ES |
| dc.format.extent | 34 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 | Razones financieras | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Agroinsumos | es_ES |
| dc.title | Gestión financiera de la empresa Agroinsumos Karlita del cantón Ventanas periodo 2019-2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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