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Análisis de los estados financieros de la empresa Transporlit S.A. del cantón Guayaquil periodos 2020 – 2021.
| dc.contributor.advisor | Ledesma Álvarez, Gerson Damacio | |
| dc.contributor.author | Romero Vergara, Josué Adolfo | |
| dc.date.accessioned | 2022-10-14T23:15:17Z | |
| dc.date.available | 2022-10-14T23:15:17Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12841 | |
| dc.description | 2020 was a year of changes and effects that weakened the trade of goods and services, thus reducing the income and profits of certain sectors not only at the country level, but also worldwide, which is why this case study seeks to analyze the financial statements of the company Transporlit S.A. of the periods 2020 - 2021, with the purpose of measuring the impact that the pandemic had and how the economic reactivation has been developing with the lifting of various restrictions included in these two periods. For the development, observation, deduction, bibliographic and historical methods are used as techniques for gathering information based on sources from different authors and reports issued by the same company, analysis of historical data obtained from the statement of financial position and statement of comprehensive income. of the company, as well as the development of the financial ratios of liquidity, management, and profitability, for their respective study, comparison, and interpretation according to the evolution of the company. The results show that the reactivation is moderate, despite the fact that the scenario does not rise as much as in the business year before the pandemic, if an increase in income was generated in the period from 2021 compared to 2020, this due to the lifting of mobility restrictions, the progressive entry to face-to-face classes, among other factors that gave dynamism to trade. This constitutes a mitigating factor for the cargo transport sector, a positive scenario is expected in 2022 operations. | es_ES |
| dc.description | 2020 was a year of changes and effects that weakened the trade of goods and services, thus reducing the income and profits of certain sectors not only at the country level, but also worldwide, which is why this case study seeks to analyze the financial statements of the company Transporlit S.A. of the periods 2020 - 2021, with the purpose of measuring the impact that the pandemic had and how the economic reactivation has been developing with the lifting of various restrictions included in these two periods. For the development, observation, deduction, bibliographic and historical methods are used as techniques for gathering information based on sources from different authors and reports issued by the same company, analysis of historical data obtained from the statement of financial position and statement of comprehensive income. of the company, as well as the development of the financial ratios of liquidity, management, and profitability, for their respective study, comparison, and interpretation according to the evolution of the company. The results show that the reactivation is moderate, despite the fact that the scenario does not rise as much as in the business year before the pandemic, if an increase in income was generated in the period from 2021 compared to 2020, this due to the lifting of mobility restrictions, the progressive entry to face-to-face classes, among other factors that gave dynamism to trade. This constitutes a mitigating factor for the cargo transport sector, a positive scenario is expected in 2022 operations. | es_ES |
| dc.description.abstract | El 2020 fue un año de cambios y afectaciones que debilitaron el comercio de bienes y servicios, disminuyendo así los ingresos y utilidades de ciertos sectores no solo a nivel de país, sino a escala mundial, es por ello que el presente estudio de caso busca analizar los estados financieros de la empresa Transporlit S.A. de los periodos 2020 – 2021, con el propósito de medir el impacto que tuvo la pandemia y como se ha venido desarrollando la reactivación económica con el levantamiento de varias restricciones comprendidas en estos dos periodos. Para el desarrollo se utilizan los métodos de observación, deductivo, bibliográfico e histórico como técnicas de recopilación de información basada en fuentes de distintos autores e informes emitidos por la misma compañía, análisis de datos históricos obtenidos del estado de situación financiera y estado de resultados integrales de la compañía, así como también el desarrollo de las razones financieras de liquidez, gestión, y rentabilidad, para su respectivo estudio, comparación e interpretación acorde a la evolución de la empresa. Los resultados muestran que la reactivación es moderada, a pesar de que el escenario no asciende tanto como en el año comercial antes de la pandemia, si se generó un incremento de los ingresos en el periodo comprendido del 2021 a comparación del 2020, esto debido al levantamiento de las restricciones de movilidad, el ingreso progresivo a clases presenciales, entre otros factores que dieron dinamismo al comercio. Esto constituye una atenuante para el sector de transportes de carga, se espera un escenario positivo en las operaciones del 2022. | es_ES |
| dc.format.extent | 31 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | Razones financieras | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Análisis | es_ES |
| dc.subject | Comercio | es_ES |
| dc.subject | Economía | es_ES |
| dc.title | Análisis de los estados financieros de la empresa Transporlit S.A. del cantón Guayaquil periodos 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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