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Análisis financiero a las operaciones comerciales de Almacenes Credifacil del cantón Montalvo, por el periodo 2020-2021.
| dc.contributor.advisor | Velasco Flores, Ángela Sulay | |
| dc.contributor.author | Zamora Murillo, Katherine Mayexy | |
| dc.date.accessioned | 2022-10-15T04:15:00Z | |
| dc.date.available | 2022-10-15T04:15:00Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12874 | |
| dc.description | In this case study, a financial analysis was carried out on the company Almacenes Credifácil with emphasis on financial management ratios and horizontal and vertical analysis. The purpose of this paper is to analyze the accounts and their variations that have been made in two periods, to make a judgment on the performance of commercial operational activities. The method that was used is the comparative method, it is very effective to put into practice, based on the differentiation of phenomena and explaining their variations on them. One of the problems in the company is to grant its clients credits in their purchases; the lack of information makes it impossible to contact them when wanting to contact them, due to the lack of personal information and often not requesting guarantors or property documents. that support the purchase, that is why we found the overdue accounts receivable that do not decrease due to this issue, sales in 2021 were affected due to the Covid-19 pandemic, the store was closed due to a state of emergency. Through the analysis, liabilities and equity are the ones that have changed the most due to the decision to increase an account in 2021, called Dividends Payable, an account that reflects the lack of distribution and payment of profits generated in the fiscal year, the salaries rose due to the increase that the state declared, due to the increase in tax burdens, expenses increased due to the inclusion of minor expenses and acquisitions that were not recorded in the previous year. | es_ES |
| dc.description | In this case study, a financial analysis was carried out on the company Almacenes Credifácil with emphasis on financial management ratios and horizontal and vertical analysis. The purpose of this paper is to analyze the accounts and their variations that have been made in two periods, to make a judgment on the performance of commercial operational activities. The method that was used is the comparative method, it is very effective to put into practice, based on the differentiation of phenomena and explaining their variations on them. One of the problems in the company is to grant its clients credits in their purchases; the lack of information makes it impossible to contact them when wanting to contact them, due to the lack of personal information and often not requesting guarantors or property documents. that support the purchase, that is why we found the overdue accounts receivable that do not decrease due to this issue, sales in 2021 were affected due to the Covid-19 pandemic, the store was closed due to a state of emergency. Through the analysis, liabilities and equity are the ones that have changed the most due to the decision to increase an account in 2021, called Dividends Payable, an account that reflects the lack of distribution and payment of profits generated in the fiscal year, the salaries rose due to the increase that the state declared, due to the increase in tax burdens, expenses increased due to the inclusion of minor expenses and acquisitions that were not recorded in the previous year. | es_ES |
| dc.description.abstract | En este estudio de caso se realizo un análisis financiero a la empresa Almacenes Credifácil con énfasis en los ratios de gestión financiera y en el análisis horizontal y vertical. El presente trabajo tiene como finalidad, analizar las cuentas y sus variaciones que se han efectuado en dos periodos, para emitir un juicio sobre el desempeño de las actividades operativas comerciales. El método que se utilizó es el método comparativo, es muy eficaz para poner en práctica, basado en la diferenciación de fenómenos y explicando sobre ellas sus variaciones. Uno de los problemas en la empresa es otorgar a su clientes créditos en sus compras, la falta de información hace que al momento de querer contactarse con ellos no sea posible, por la escasez de información personal y muchas veces no solicitar garantes ni documentos de bienes que respalden la compra, por eso encontramos las cuentas por cobrar vencidas que no disminuyen por esta cuestión, las ventas en el año 2021 se vieron afectadas debido a la pandemia del Covid-19, el local fue cerrado por estado de excepción. Mediante el análisis el pasivo y el patrimonio son los que más han cambiado debido a la decisión de aumentar una cuenta en el año 2021, llamadas Dividendos Por Pagar, cuenta que refleja la falta de distribución y pago de utilidades generados en el ejercicio fiscal, los sueldos subieron debido al incremento que el estado manifestó, por aumentar las cargas de impuestos, los gastos se incrementaron debido a la inclusión de gastos y adquisiciones menores que no constaban en el año anterior. | es_ES |
| dc.format.extent | 33 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 | Análisis | es_ES |
| dc.subject | Proveedores | es_ES |
| dc.subject | Dividendo | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Ventas | es_ES |
| dc.subject | Utilidad | es_ES |
| dc.subject | Gastos | es_ES |
| dc.title | Análisis financiero a las operaciones comerciales de Almacenes Credifacil del cantón Montalvo, por el periodo 2020-2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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