Ingresos y egresos de la Empresa Davosi S.A del cantón Vinces del primer semestre del año 2024.
| dc.contributor.advisor | Fernández Bayas, Teófilo Roberto | |
| dc.contributor.author | Carpio Gurumendi, Gloria Yomira | |
| dc.date.accessioned | 2025-04-27T03:08:29Z | |
| dc.date.available | 2025-04-27T03:08:29Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17988 | |
| dc.description | This case study was developed in the company Davosi S.A. of the Vinces canton of the province of Los Ríos, which faces a direct problem in its income and expenses due to its main factor being the imbalance in banana prices. The main objective of this research is to identify the factors that influence the variation in income in the first half of 2024. This study was carried out with a mixed approach, that is, a qualitative and quantitative approach that helped collect textual and numerical data that served to argue for this research. In turn, techniques and instruments related to the interview and survey were used, together with the application of a vertical analysis to the income statement for the first half of 2024. Income showed a constant decrease due to the type of contract signed for this year, which consisted of a variable price. The variation in prices was demonstrated, which culminated in June with a decrease of 26%. In addition, within its expenses represented in the income statement, it presents 74% of production costs of 100% of sales, with direct labor and materials used being the items with the greatest influence within the expenses of the company Davosi S.A. Consequently, the company obtains after costs 26% of income for each dollar of sales, despite the factors that this economic sector faces, the company generated 14% of net profit of 100% of the income, which allows it to remain in the market facing new challenges looking for new investment opportunities that allow it to continue growing. | es_ES |
| dc.description | This case study was developed in the company Davosi S.A. of the Vinces canton of the province of Los Ríos, which faces a direct problem in its income and expenses due to its main factor being the imbalance in banana prices. The main objective of this research is to identify the factors that influence the variation in income in the first half of 2024. This study was carried out with a mixed approach, that is, a qualitative and quantitative approach that helped collect textual and numerical data that served to argue for this research. In turn, techniques and instruments related to the interview and survey were used, together with the application of a vertical analysis to the income statement for the first half of 2024. Income showed a constant decrease due to the type of contract signed for this year, which consisted of a variable price. The variation in prices was demonstrated, which culminated in June with a decrease of 26%. In addition, within its expenses represented in the income statement, it presents 74% of production costs of 100% of sales, with direct labor and materials used being the items with the greatest influence within the expenses of the company Davosi S.A. Consequently, the company obtains after costs 26% of income for each dollar of sales, despite the factors that this economic sector faces, the company generated 14% of net profit of 100% of the income, which allows it to remain in the market facing new challenges looking for new investment opportunities that allow it to continue growing. | es_ES |
| dc.description.abstract | El presente estudio de caso se desarrollo en la empresa Davosi S.A. del cantón Vinces de la provincia de los Ríos, se enfrenta a una problemática directa en sus ingresos y egresos debido a su principal factor que es el desbalance de los precios del banano. El principal objetivo de esta investigación es identificar los factores que influyen en la variación de los ingresos del primer semestre del año 2024. Este estudio se realizó con un enfoque mixto, es decir, un enfoque cualitativo y cuantitativo que ayudaron a recolectar datos textuales y numéricos que sirvieron para la argumentación de esta investigación. A su vez se utilizaron técnicas e instrumentos relacionados a la entrevista y encuesta, juntamente con la aplicación de un análisis vertical al estado de resultados del primer semestre del año 2024. Los ingresos presentaron una disminución constante debido al tipo de contrato firmado para este año el cual consistía en un precio variable, se demostró la variación de los precios mismas que culmino para el mes de junio con una disminución del 26%. Además, dentro de sus egresos representados en el estado de resultados presenta un 74% de costos de producción del 100% de las ventas siendo la mano de obra directa y los materiales utilizados los rubros con mayor influencia dentro de los egresos de la empresa Davosi S.A. En consecuencia, la empresa obtiene después de los costos un 26% de ingreso por cada dólar de venta, a pesar de los factores que enfrenta este sector económico la empresa genero el 14% de utilidad neta del 100% de los ingresos, lo cual le permite seguir en el mercado enfrentando nuevos retos buscando nuevas oportunidades de inversión que le permitan seguir creciendo. | es_ES |
| dc.format.extent | 61 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2025 | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Ingresos | es_ES |
| dc.subject | Egresos | es_ES |
| dc.subject | Hacienda bananera | es_ES |
| dc.subject | Precio | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Ingresos y egresos de la Empresa Davosi S.A del cantón Vinces del primer semestre del año 2024. | es_ES |
| dc.type | bachelorThesis | es_ES |
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