dc.contributor.advisor | Menéndez Marquínez, Carlos Alberto | |
dc.contributor.author | Herrera López, María Del Carmen | |
dc.date.accessioned | 2024-03-21T13:58:04Z | |
dc.date.available | 2024-03-21T13:58:04Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15741 | |
dc.description | The case study applied in the company HUACONSZA S.A., recognized in the construction industry for its specialization in the construction of residential buildings in Babahoyo. However, the company's financial profitability has shown signs of deterioration, generating concern among its shareholders, managers and employees. This decrease can have serious consequences, such as difficulties in meeting financial and operational commitments, lack of investment in growth projects, and loss of competitiveness compared to other companies in the sector. Horizontal analysis and financial indicators will be used to identify the underlying causes of this situation and understand the impact of financial leverage. The main focus will be based on a thorough investigation of the financial statements for the period 2021-2022. Key financial indicators will be applied to evaluate profitability and horizontal analysis will be used to analyze changes in financial results over time. This will allow you to identify specific areas where profitability has decreased and determine the influence of financial leverage in this regard. Finally, offer recommendations and strategies to improve the profitability of HUACONSZA S.A., overcome financial difficulties and maintain its competitiveness in the residential building construction industry. By understanding the relationship between financial leverage and financial profitability, you can make informed decisions and develop a sound strategic approach to drive your company's financial recovery. | es_ES |
dc.description | The case study applied in the company HUACONSZA S.A., recognized in the construction industry for its specialization in the construction of residential buildings in Babahoyo. However, the company's financial profitability has shown signs of deterioration, generating concern among its shareholders, managers and employees. This decrease can have serious consequences, such as difficulties in meeting financial and operational commitments, lack of investment in growth projects, and loss of competitiveness compared to other companies in the sector. Horizontal analysis and financial indicators will be used to identify the underlying causes of this situation and understand the impact of financial leverage. The main focus will be based on a thorough investigation of the financial statements for the period 2021-2022. Key financial indicators will be applied to evaluate profitability and horizontal analysis will be used to analyze changes in financial results over time. This will allow you to identify specific areas where profitability has decreased and determine the influence of financial leverage in this regard. Finally, offer recommendations and strategies to improve the profitability of HUACONSZA S.A., overcome financial difficulties and maintain its competitiveness in the residential building construction industry. By understanding the relationship between financial leverage and financial profitability, you can make informed decisions and develop a sound strategic approach to drive your company's financial recovery. | es_ES |
dc.description.abstract | El estudio de caso aplicado en la empresa HUACONSZA S.A., reconocida en la industria de la construcción por su especialización en la edificación de edificios residenciales en Babahoyo. Sin embargo, la rentabilidad financiera de la empresa ha mostrado signos de deterioro, generando preocupación entre sus accionistas, directivos y empleados. Esta disminución puede tener consecuencias graves, como dificultades para cumplir con los compromisos financieros y operativos, falta de inversión en proyectos de crecimiento, y pérdida de competitividad frente a otras empresas del sector. Se utilizará el análisis horizontal y los indicadores financieros para identificar las causas subyacentes de esta situación y comprender el impacto del apalancamiento financiero. El enfoque principal se basará en una investigación minuciosa de los estados financieros correspondientes al periodo 2021-2022. Se aplicarán indicadores financieros clave para evaluar la rentabilidad y se utilizará el análisis horizontal para analizar los cambios en los resultados financieros a lo largo del tiempo. Esto permitirá identificar áreas específicas donde la rentabilidad ha disminuido y determinar la influencia del apalancamiento financiero en este aspecto. Finalmente ofrecer recomendaciones y estrategias para mejorar la rentabilidad de HUACONSZA S.A., superar las dificultades financieras y mantener su competitividad en la industria de la construcción de edificios residenciales. Al comprender la relación entre el apalancamiento financiero y la rentabilidad económica, se podrán tomar decisiones informadas y desarrollar un enfoque estratégico sólido para impulsar la recuperación financiera de la empresa. | es_ES |
dc.format.extent | 43 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Deterioro | es_ES |
dc.subject | Indicadores financieros | es_ES |
dc.subject | Competitividad | es_ES |
dc.subject | Enfoque estratégico | es_ES |
dc.title | Rentabilidad financiera de la Empresa Huaconsza S.A. de la ciudad de Babahoyo, periodo 2021 - 2022 | es_ES |
dc.type | bachelorThesis | es_ES |