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Rentabilidad financiera de la empresa Xavier rueda de la ciudad de Babahoyo en los períodos 2021-2022.
dc.contributor.advisor | Garofalo Velasco, Darly Agnelio | |
dc.contributor.author | Flores Ordoñez, Kimberly Karina | |
dc.date.accessioned | 2023-11-12T04:23:01Z | |
dc.date.available | 2023-11-12T04:23:01Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15199 | |
dc.description | The Xavier Rueda Company, based in the city of Babahoyo, has faced financial difficulties during the years 2021 and 2022, evidenced by a decrease in its profits. This problematic financial situation raises the need to conduct a comprehensive analysis of its financial profitability and understand how this directly affects decision-making within the organization. The main objective of this case study is to analyze the financial profitability of the Xavier Rueda Company during the periods 2021-2022 to determine its impact on decision-making. To achieve the general objective, a mixed-methods approach was employed, including both qualitative and quantitative aspects. In the qualitative phase, interviews were conducted with the company's accountant to obtain detailed information about financial management and decisions related to profitability. An open-ended questionnaire was used as a research tool. In the quantitative phase, a vertical and horizontal analysis of the company's financial statements for the years 2021 and 2022 was carried out, focusing on the balance sheet and income statement. Additionally, various financial indicators such as the debt ratio, liquidity ratio, solvency ratio, net profit margin, ROA, and ROE were calculated. The analysis of the financial statements revealed a decrease in current assets, especially in inventories. This suggests inefficient resource management, negatively impacting long-term liquidity and profitability. | es_ES |
dc.description | The Xavier Rueda Company, based in the city of Babahoyo, has faced financial difficulties during the years 2021 and 2022, evidenced by a decrease in its profits. This problematic financial situation raises the need to conduct a comprehensive analysis of its financial profitability and understand how this directly affects decision-making within the organization. The main objective of this case study is to analyze the financial profitability of the Xavier Rueda Company during the periods 2021-2022 to determine its impact on decision-making. To achieve the general objective, a mixed-methods approach was employed, including both qualitative and quantitative aspects. In the qualitative phase, interviews were conducted with the company's accountant to obtain detailed information about financial management and decisions related to profitability. An open-ended questionnaire was used as a research tool. In the quantitative phase, a vertical and horizontal analysis of the company's financial statements for the years 2021 and 2022 was carried out, focusing on the balance sheet and income statement. Additionally, various financial indicators such as the debt ratio, liquidity ratio, solvency ratio, net profit margin, ROA, and ROE were calculated. The analysis of the financial statements revealed a decrease in current assets, especially in inventories. This suggests inefficient resource management, negatively impacting long-term liquidity and profitability. | es_ES |
dc.description.abstract | La empresa Xavier Rueda, con sede en la ciudad de Babahoyo, ha enfrentado dificultades financieras durante los años 2021 y 2022, evidenciadas por una disminución en sus utilidades. Esta situación financiera problemática plantea la necesidad de llevar a cabo un análisis exhaustivo de su rentabilidad financiera y comprender cómo esto afecta directamente a la toma de decisiones en la entidad. El objetivo principal de este estudio de caso es analizar la rentabilidad financiera de la Empresa Xavier Rueda durante los periodos 2021-2022 para determinar su incidencia en la toma de decisiones. Para alcanzar el objetivo general, se empleó una metodología de enfoque mixto que incluyó tanto aspectos cualitativos como cuantitativos. En la fase cualitativa, se realizaron entrevistas al contador de la empresa para obtener información detallada sobre la gestión financiera y las decisiones tomadas en relación con la rentabilidad. Se utilizó un cuestionario de preguntas abiertas como herramienta de investigación. En la fase cuantitativa, se llevó a cabo un análisis vertical y horizontal de los estados financieros de la empresa para los años 2021 y 2022, centrándose en el balance general y el estado de resultados. Además, se calcularon diversos indicadores financieros, como el índice de endeudamiento, índice de liquidez, índice de solvencia, margen de beneficio neto, ROA y ROE. El análisis de los estados financieros reveló una disminución en el activo corriente, especialmente en los inventarios. Esto sugiere una gestión ineficiente de los recursos, lo que impacta negativamente en la liquidez y la rentabilidad a largo plazo. | es_ES |
dc.format.extent | 44 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 | Rentabilidad | es_ES |
dc.subject | Gestión | es_ES |
dc.subject | Estados | es_ES |
dc.subject | Financieros | es_ES |
dc.subject | Indicadores | es_ES |
dc.title | Rentabilidad financiera de la empresa Xavier rueda de la ciudad de Babahoyo en los períodos 2021-2022. | es_ES |
dc.type | bachelorThesis | es_ES |