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Análisis financiero de la compañía de taxis Calumatax S.A. del cantón Caluma Provincia de Bolívar, de los periodos 2019 – 2020
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Bonilla Naranjo, Victoria Stefany | |
| dc.date.accessioned | 2021-11-25T20:23:31Z | |
| dc.date.available | 2021-11-25T20:23:31Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10749 | |
| dc.description | The Company de Taxis CALUMATAX SA is an institution that provides taxi services to Calumeña citizens for around twenty-three years, resides between Humberto del Pozo and Vinicio Noboa streets of the Caluma canton belonging to the Province of Bolívar, said organization has evolved In the economic, administrative, financial and especially labor fields, however, the economic and accounting effects derived from the health emergency that occurred during fiscal years 2019 and 2020 constitute the central reason for this research work. The execution of the development is conformed by the recognition of the general aspects of the institution, the problems together with the bibliographic citations that support the theories and conceptualizations related to the subject of study and that are presented as causes of the financial evaluation carried out, in addition to the use of analysis tools and financial ratios that made it possible to measure the accounting and financial variations resulting from the mathematical calculation between the figures of the financial statements corresponding to fiscal years 2019 and 2020. The methodology used is exploratory, the financial examination is carried out through horizontal analysis, in addition to the financial ratios of both liquidity and profitability, the research work is part of the research sub-line of the accounting and auditing career corresponding to the financial, tax and social commitment management. It should be noted that the interpretation of the results derived from the financial analysis constitutes the most relevant synthesis for the corporate governance of the company because it allows the maximization of the value of the organization, since the shareholders expect that the value of their company will increase depending on of the time either with respect to the assets, income or the patrimonial group. | es_ES |
| dc.description | The Company de Taxis CALUMATAX SA is an institution that provides taxi services to Calumeña citizens for around twenty-three years, resides between Humberto del Pozo and Vinicio Noboa streets of the Caluma canton belonging to the Province of Bolívar, said organization has evolved In the economic, administrative, financial and especially labor fields, however, the economic and accounting effects derived from the health emergency that occurred during fiscal years 2019 and 2020 constitute the central reason for this research work. The execution of the development is conformed by the recognition of the general aspects of the institution, the problems together with the bibliographic citations that support the theories and conceptualizations related to the subject of study and that are presented as causes of the financial evaluation carried out, in addition to the use of analysis tools and financial ratios that made it possible to measure the accounting and financial variations resulting from the mathematical calculation between the figures of the financial statements corresponding to fiscal years 2019 and 2020. The methodology used is exploratory, the financial examination is carried out through horizontal analysis, in addition to the financial ratios of both liquidity and profitability, the research work is part of the research sub-line of the accounting and auditing career corresponding to the financial, tax and social commitment management. It should be noted that the interpretation of the results derived from the financial analysis constitutes the most relevant synthesis for the corporate governance of the company because it allows the maximization of the value of the organization, since the shareholders expect that the value of their company will increase depending on of the time either with respect to the assets, income or the patrimonial group. | es_ES |
| dc.description.abstract | La Compañía de Taxis CALUMATAX S.A. es una institución que brinda servicios de taxi a la ciudadanía Calumeña por alrededor de veinte y tres años, reside entre las calles Humberto del Pozo y Vinicio Noboa del cantón Caluma perteneciente a la Provincia de Bolívar, dicha organización ha evolucionado en el ámbito económico, administrativo, financiero y sobre todo laboral, sin embargo, los efectos económicos y contables derivados de la emergencia sanitaria que se produjo durante los ejercicios fiscales 2019 y 2020 constituyen la razón central del presente trabajo de investigación. La ejecución del desarrollo se conforma por el reconocimiento de los aspectos generales de la institución, las problemáticas junto con las citas bibliográficas que sustentan las teorías y conceptualizaciones afines al tema de estudio y que se presentaron como causas de la evaluación financiera realizada, además de la utilización de herramientas de análisis y ratios financieros que permitieron medir las variaciones contables y financieras producto del cálculo matemático entre las cifras de los estados financieros correspondientes a los ejercicios fiscales 2019 y 2020. La metodología utilizada es exploratoria, el examen financiero se realiza a través del análisis horizontal, además de los ratios financieros tanto de liquidez como de rentabilidad, el trabajo de investigación se enmarca en la sublínea de investigación de la carrera de contabilidad y auditoría correspondiente a la gestión financiera, tributaria y de compromiso social. Es menester resaltar que la interpretación de los resultados derivados del análisis financiero constituye la síntesis de mayor relevancia para el gobierno corporativo de la empresa debido a que permite la maximización del valor de la organización pues los accionistas esperan que el valor de su empresa aumente en función del tiempo ya sea respecto a los activos, ingresos o el grupo patrimonial. | es_ES |
| dc.format.extent | 36 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 | Estados financieros | es_ES |
| dc.subject | Compañía | es_ES |
| dc.title | Análisis financiero de la compañía de taxis Calumatax S.A. del cantón Caluma Provincia de Bolívar, de los periodos 2019 – 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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