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dc.contributor.advisorOnofre Zapata, Ronny
dc.contributor.authorPaz Sánchez, Dayana Michel
dc.date.accessioned2021-11-26T16:18:26Z
dc.date.available2021-11-26T16:18:26Z
dc.date.issued2021
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/10792
dc.descriptionThe following case study called "Income and expenses and their impact on the profitability of the construction company Chalett S.A. Cochaletsa, period 2019 - 2020" was developed in order to show how the income and expenses of the company affect the profitability obtained in the periods mentioned above, with the problem existing in the period 2019 where the entity does not have the existence of income due to poor management at the time of obtaining the works that are presented to it. For the development of this study, techniques such as interviews were used, which allowed gathering sufficient and adequate information for the execution of the study, as well as the application of financial tools that allowed evaluating the impact of income and expenses on profitability, as is the case of the financial ratios known as profit margin, ROA, ROE, current ratio, cash ratio, total debt ratio and the turnover rate of accounts receivable and days of sales in accounts receivable. In addition, the use of horizontal analysis was used to see the variations of the company's income and expenses with respect to the years 2019 and 2020. Of the two periods analyzed, the most complex was 2019, since the construction company was affected by the non-existence of income, which resulted in the company incurring losses for that year, since there were expenses that, despite the non-existence of works, are obligatorily incurred, as is the case of administrative expenses, this situation affected the profitability of the entity as evidenced in the application of the financial ratios.es_ES
dc.descriptionThe following case study called "Income and expenses and their impact on the profitability of the construction company Chalett S.A. Cochaletsa, period 2019 - 2020" was developed in order to show how the income and expenses of the company affect the profitability obtained in the periods mentioned above, with the problem existing in the period 2019 where the entity does not have the existence of income due to poor management at the time of obtaining the works that are presented to it. For the development of this study, techniques such as interviews were used, which allowed gathering sufficient and adequate information for the execution of the study, as well as the application of financial tools that allowed evaluating the impact of income and expenses on profitability, as is the case of the financial ratios known as profit margin, ROA, ROE, current ratio, cash ratio, total debt ratio and the turnover rate of accounts receivable and days of sales in accounts receivable. In addition, the use of horizontal analysis was used to see the variations of the company's income and expenses with respect to the years 2019 and 2020. Of the two periods analyzed, the most complex was 2019, since the construction company was affected by the non-existence of income, which resulted in the company incurring losses for that year, since there were expenses that, despite the non-existence of works, are obligatorily incurred, as is the case of administrative expenses, this situation affected the profitability of the entity as evidenced in the application of the financial ratios.es_ES
dc.description.abstractEl siguiente estudio de caso denominado “Los ingresos y gastos y su incidencia en la rentabilidad de la Constructora Chalett S.A Cochaletsa, periodo 2019 - 2020” se desarrolló con la finalidad de dar a conocer como los ingresos y egresos de la empresa inciden en la rentabilidad obtenida en los periodos antes mencionados, existiendo la problemática en el periodo 2019 donde la entidad no cuenta con la existencia de los ingresos producto de una mala gestión al momento de obtener las obras que se le presentan. Para el desarrollo de este estudio se empleó técnicas como la entrevista, la cual permitió recabar información suficiente y adecuada para la ejecución del mismo, así como la aplicación de herramientas financieras que permitieron evaluar la incidencia de los ingresos y gastos en la rentabilidad, como es el caso de las razones financieras conocidas como margen de utilidad, ROA, ROE, razón circulante, razón de efectivo, razón de deuda total y el índice de rotación de las cuentas por cobrar y días de ventas en cuentas por cobrar. Además, se incurrió en el uso de análisis horizontales para ver las variaciones de los ingresos y gastos de la empresa respecto a los años 2019 y 2020. De los dos periodos analizados, el más complejo fue el 2019, pues la constructora se vio afectada por la inexistencia de los ingresos lo que trajo consigo que para dicho ejercicio la empresa incurra en pérdidas, pues hubo egresos que a pesar de no existir obras se dan obligatoriamente, como es el caso de los gastos administrativos, esta situación afectó a la rentabilidad de la entidad tal como se evidencia en la aplicación de las razones financieras.es_ES
dc.format.extent29 p.es_ES
dc.language.isoeses_ES
dc.publisherBABAHOYO: UTB, 2021es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectEmpresaes_ES
dc.subjectIngresoses_ES
dc.subjectGastoses_ES
dc.subjectRentabilidades_ES
dc.titleLos ingresos y gastos y su incidencia en la rentabilidad de la constructora Chalett S.A. Cochaletsa, periodo 2019 – 2020es_ES
dc.typebachelorThesises_ES


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