Análisis e interpretación financiera de los resultados obtenidos en los estados financieros del Comercial Katita del cantón Urdaneta periodo 2020
| dc.contributor.advisor | Campos Rocafuerte, Hugo | |
| dc.contributor.author | Cedeño Aguilar, Jomayra Carolina | |
| dc.date.accessioned | 2021-11-24T16:20:06Z | |
| dc.date.available | 2021-11-24T16:20:06Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10671 | |
| dc.description | IAS 1 defines financial statements as accounting documents that constitute a structured representation of how the company is doing, whose objective is to ensure that they are comparable with financial statements of previous years or even with those of other companies, in order to determine the financial situation and financial performance of an entity. For this reason, the main objective of this case study is to know the financial and economic situation of the company, carrying out a vertical analysis and applying relevant financial indicators that allow the owner of the commercial to provide suggestions aimed at solving shortcomings. Among the most relevant results obtained, it was determined that its financial structure is represented in its greatest proportion by non-current assets that are equivalent to 85.29%, while in its economic structure the most significant item is income with 100% of your sales, In addition, it was demonstrated that its credit policy is not recovering within the term established by the company and even the commercial one is not taking advantage of its resources for financing. | es_ES |
| dc.description | IAS 1 defines financial statements as accounting documents that constitute a structured representation of how the company is doing, whose objective is to ensure that they are comparable with financial statements of previous years or even with those of other companies, in order to determine the financial situation and financial performance of an entity. For this reason, the main objective of this case study is to know the financial and economic situation of the company, carrying out a vertical analysis and applying relevant financial indicators that allow the owner of the commercial to provide suggestions aimed at solving shortcomings. Among the most relevant results obtained, it was determined that its financial structure is represented in its greatest proportion by non-current assets that are equivalent to 85.29%, while in its economic structure the most significant item is income with 100% of your sales, In addition, it was demonstrated that its credit policy is not recovering within the term established by the company and even the commercial one is not taking advantage of its resources for financing. | es_ES |
| dc.description.abstract | La NIC 1 nos define a los estados financieros como documentos contables que constituyen una representación estructurada de cómo se encuentra la empresa, cuyo objetivo es asegurar que los mismos sean comparables con estados financieros de años anteriores o incluso con los de otras empresas, para poder determinar la situación financiera y el rendimiento financiero de una entidad. Por tal motivo el presente estudio de caso tiene como objetivo principal conocer la situación financiera y económica en la que se encuentra la empresa, realizando un análisis vertical y aplicando indicadores financieros relevantes que permitan aportar a la propietaria del comercial, sugerencias encaminadas a solucionar falencias. Entre los resultados obtenidos más relevantes se pudo determinar que su estructura financiera se encuentra representada en su mayor proporción por el activo no corriente que equivale al 85,29%, mientras que en su estructura económica el rubro más significativo es el de ingreso con un 100% de sus ventas, además se logró evidenciar que su política de créditos no se está recuperando en el plazo que establece la empresa e incluso el comercial no está aprovechando sus recursos para financiamiento. | es_ES |
| dc.format.extent | 28 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Comercial | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Análisis vertical | es_ES |
| dc.subject | Índices financieros | es_ES |
| dc.title | Análisis e interpretación financiera de los resultados obtenidos en los estados financieros del Comercial Katita del cantón Urdaneta periodo 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador