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Índice de endeudamiento de la Empresa Exportadora Gran Cacao de la ciudad de Ventanas, periodos 2020-2021.
dc.contributor.advisor | Muñoz Chávez, Gladys Gabriela | |
dc.contributor.author | Mutre Santana, Sandra Melany | |
dc.date.accessioned | 2023-05-30T14:20:29Z | |
dc.date.available | 2023-05-30T14:20:29Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14058 | |
dc.description | This case study addresses the indebtedness index of the Gran Cacao Exporting Company, the objective is to determine the level of indebtedness, in order to analyze the reasonable debt ceiling, so that it does not compromise its operations in the medium and long term. The study has a methodology based on a quali-quantitative approach, where the types of research used are: documentary and field; the methods used are inductive - deductive and logical - synthetic; the research techniques are: documentary review (statements of financial position) and interview, which was conducted with the accountant of the company under study. The results of the research show that the Gran Cacao exporter has a high level of indebtedness, since it exceeds 80%, so it can be said that it has exceeded the reasonable ceiling recommended by the Supercias, for companies that are in the AO sector, which corresponds to organizations engaged in the marketing of agricultural products. The conclusions reached are that the company does not periodically control the level of debt and does not record short and long term liabilities, as stipulated in IAS1. | es_ES |
dc.description | This case study addresses the indebtedness index of the Gran Cacao Exporting Company, the objective is to determine the level of indebtedness, in order to analyze the reasonable debt ceiling, so that it does not compromise its operations in the medium and long term. The study has a methodology based on a quali-quantitative approach, where the types of research used are: documentary and field; the methods used are inductive - deductive and logical - synthetic; the research techniques are: documentary review (statements of financial position) and interview, which was conducted with the accountant of the company under study. The results of the research show that the Gran Cacao exporter has a high level of indebtedness, since it exceeds 80%, so it can be said that it has exceeded the reasonable ceiling recommended by the Supercias, for companies that are in the AO sector, which corresponds to organizations engaged in the marketing of agricultural products. The conclusions reached are that the company does not periodically control the level of debt and does not record short and long term liabilities, as stipulated in IAS1. | es_ES |
dc.description.abstract | En el presente caso de estudio se aborda el índice de endeudamiento de la Empresa Exportadora Gran Cacao, el objetivo es determinar el nivel del mismo, para realizar análisis respecto al techo de la deuda razonable, de modo que no comprometa sus operaciones en el mediano y largo plazo. El estudio tiene una metodología con base en un enfoque cuali-cuantitativo, donde los tipos de investigación empleados son: documental y de campo; los métodos empleados son inductivo – deductivo y lógico – sintético; las técnicas investigativas son: revisión documental (estados de situación financiera) y entrevista, la cual fue realizada al contador de la empresa objeto de estudio. Los resultados de la investigación evidencian que la exportadora Gran Cacao, posee un nivel de endeudamiento alto, pues supera el 80%, por lo cual se puede afirmar que ha superado el techo razonable recomendado por la Supercias, para empresas que se encuentran en el sector AO, que corresponde a las organizaciones que se dedican a la comercialización de productos agrícolas. Las conclusiones a las que llega es que la empresa no controla periódicamente el nivel de deuda y no registra los pasivos a corto y largo plazo, según lo estipulado en la NIC1. | es_ES |
dc.format.extent | 38 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Pasivos | es_ES |
dc.subject | Índice de endeudamiento | es_ES |
dc.subject | NIC1 | es_ES |
dc.subject | Estados financieros | es_ES |
dc.subject | Cuentas por pagar | es_ES |
dc.title | Índice de endeudamiento de la Empresa Exportadora Gran Cacao de la ciudad de Ventanas, periodos 2020-2021. | es_ES |
dc.type | bachelorThesis | es_ES |