Rentabilidad de la empresa Best-Quality-Fruit S.A. de la ciudad de Guayaquil de los periodos 2021-2022.
| dc.contributor.advisor | Anastacio Acosta, George Wilfrido | |
| dc.contributor.author | Arana Zamora, Glenda Zalle | |
| dc.date.accessioned | 2024-09-03T14:18:16Z | |
| dc.date.available | 2024-09-03T14:18:16Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17127 | |
| dc.description | The analysis of the profitability of Best-Quality-Fruit S.A., located in Guayaquil, during the periods 2021 and 2022, reveals a significant decrease in its total assets, especially in current assets and cash equivalents, suggesting issues in cash management and the recovery of accounts receivable. The research is justified by the need to provide a solid foundation for strategic and financial decision-making in a competitive and volatile market. The main objective of the study was to evaluate the company's profitability through the analysis of financial statements and the application of financial profitability indicators. The methodology used included a mixed approach, combining qualitative and quantitative analysis of the financial statements. The results indicate a decrease in the company's profitability and operational efficiency, with a notable decline in the net profit margin and the return on assets and equity. The conclusions highlight the need for more efficient management of operating costs and better utilization of resources to reverse the negative trend and improve the profitability of Best-Quality-Fruit S.A. | es_ES |
| dc.description | The analysis of the profitability of Best-Quality-Fruit S.A., located in Guayaquil, during the periods 2021 and 2022, reveals a significant decrease in its total assets, especially in current assets and cash equivalents, suggesting issues in cash management and the recovery of accounts receivable. The research is justified by the need to provide a solid foundation for strategic and financial decision-making in a competitive and volatile market. The main objective of the study was to evaluate the company's profitability through the analysis of financial statements and the application of financial profitability indicators. The methodology used included a mixed approach, combining qualitative and quantitative analysis of the financial statements. The results indicate a decrease in the company's profitability and operational efficiency, with a notable decline in the net profit margin and the return on assets and equity. The conclusions highlight the need for more efficient management of operating costs and better utilization of resources to reverse the negative trend and improve the profitability of Best-Quality-Fruit S.A. | es_ES |
| dc.description.abstract | El análisis de la rentabilidad de la empresa Best-Quality-Fruit S.A., ubicada en Guayaquil, durante los periodos 2021 y 2022, revela una disminución en sus activos totales, especialmente en los activos corrientes y en el efectivo y equivalentes de efectivo, sugiriendo problemas en la gestión de efectivo y en la recuperación de cuentas por cobrar. La investigación se justifica por la necesidad de proporcionar una base sólida para la toma de decisiones estratégicas y financieras en un mercado competitivo y volátil. El objetivo principal del estudio fue evaluar la rentabilidad de la empresa mediante el análisis de los estados financieros y la aplicación de indicadores financieros de rentabilidad durante los períodos 2021-2022. La metodología utilizada incluyó un enfoque mixto, combinando el análisis cualitativo y cuantitativo de los estados financieros de la empresa. Los resultados indican una disminución en la rentabilidad y en la eficiencia operativa de la empresa, con una notable caída en el margen de beneficio neto y en la rentabilidad sobre los activos y el patrimonio. Las conclusiones destacan la necesidad de una gestión más eficiente de los costos operativos y una mejor utilización de los recursos para revertir la tendencia negativa y mejorar la rentabilidad de Best-Quality-Fruit S.A. | es_ES |
| dc.format.extent | 42 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 | Gestión | es_ES |
| dc.subject | Análisis | es_ES |
| dc.subject | Indicadores | es_ES |
| dc.subject | Financieros | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.title | Rentabilidad de la empresa Best-Quality-Fruit S.A. de la ciudad de Guayaquil de los periodos 2021-2022. | 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