dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
dc.contributor.author | López Robayo, Miguel Ángel | |
dc.date.accessioned | 2024-03-21T14:47:21Z | |
dc.date.available | 2024-03-21T14:47:21Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15748 | |
dc.description | In this research, DITOSA, a company based in the city of Babahoyo, province of Los Ríos, specialized in the retail sale of construction materials, was studied. This study was carried out with the objective of determining the trend of the company's financial profitability. To achieve this objective, a documented investigation was carried out, using reliable sources that helped us in the development of this study. We also visited the company's facilities to communicate with the general manager, to whom we conducted an interview that was crucial in identifying the problem that DITOSA was going through. We also used quantitative methodology, where comparative financial analyses referring to the period 2021-2023 were applied. Among them, vertical and horizontal analyses were applied to measure the trends of the items and the use of financial ratios, which allowed us to reach solid and well-founded conclusions. In conclusion, it was determined that the low profitability in the company was the result of the low inventory capacity and therefore presents a low liquidity to meet its long-term obligations, and given these results, recommendations were provided to improve the financial health of DITOSA. | es_ES |
dc.description | In this research, DITOSA, a company based in the city of Babahoyo, province of Los Ríos, specialized in the retail sale of construction materials, was studied. This study was carried out with the objective of determining the trend of the company's financial profitability. To achieve this objective, a documented investigation was carried out, using reliable sources that helped us in the development of this study. We also visited the company's facilities to communicate with the general manager, to whom we conducted an interview that was crucial in identifying the problem that DITOSA was going through. We also used quantitative methodology, where comparative financial analyses referring to the period 2021-2023 were applied. Among them, vertical and horizontal analyses were applied to measure the trends of the items and the use of financial ratios, which allowed us to reach solid and well-founded conclusions. In conclusion, it was determined that the low profitability in the company was the result of the low inventory capacity and therefore presents a low liquidity to meet its long-term obligations, and given these results, recommendations were provided to improve the financial health of DITOSA. | es_ES |
dc.description.abstract | En esta investigación se estudió a DITOSA, una empresa con sede en la ciudad de Babahoyo, provincia de los Ríos, especializada en la venta al por menor de materiales de construcción, este estudio se llevó a cabo con el objetivo de determinar la tendencia de la rentabilidad financiera de la compañía, para cumplir con este objetivo se realizó una investigación documentada, donde se utilizó fuentes confiables que nos ayudaron en el desarrollo de este estudio; también, visitamos las instalaciones de la empresa para comunicarnos con el gerente general, al cual le realizamos una entrevista que fue crucial en la identificación del problema que atravesaba DITOSA, también se utilizó la metodología cuantitativa donde se aplicó análisis financieros comparativos referentes al periodo 2021-2023, dentro de ellos se aplicó el análisis vertical y horizontal para medir las tendencias de los rubros y la utilización de razones financieras, lo que nos permitió llegar a conclusiones sólidas y bien fundamentadas. En conclusión, se determinó que la baja rentabilidad en la compañía fue producto de la baja capacidad de inventarios y por ende presenta una baja liquidez para cumplir con sus obligaciones a largo plazo, y dado estos resultados se proporcionó recomendaciones para mejorar la salud financiera de DITOSA. | es_ES |
dc.format.extent | 50 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 | Razones financieras | es_ES |
dc.subject | Liquidez | es_ES |
dc.subject | Obligaciones | es_ES |
dc.subject | Tendencias | es_ES |
dc.title | Rentabilidad de la Distribuidora Touma S.A Ditosa de la ciudad de Babahoyo, provincia de Los Ríos, durante el periodo 2021- 2023. | es_ES |
dc.type | bachelorThesis | es_ES |