Ingresos y gastos operativos de la Empresa Babahoyo Al Dia “Baldía S.A.S.” en el periodo 2022 - 2023.
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | Onofre Cepeda, Carmen Andrea | |
| dc.date.accessioned | 2025-04-28T03:17:13Z | |
| dc.date.available | 2025-04-28T03:17:13Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18029 | |
| dc.description | The company Babahoyo al Día “Baldía S.A.S.” experienced financial difficulties between 2022 and 2023 due to poor management of revenues and operating expenses. The lack of an effective commercial strategy and increased competition caused a 24.38% reduction in revenue. In addition, the economic crisis affected consumers' purchasing capacity, further reducing sales. On the other hand, operating expenses increased by 6.43%, mainly due to inefficient management of internal resources, increased costs of raw materials, infrastructure maintenance and administrative expenses. This created a financial gap that compromised the sustainability of the company. Financial analysis reveals that the gross profit margin decreased from 10.23% in 2022 to 8.87% in 2023, while the operating margin fell from 4.63% to 1.31%. To reverse this trend, it is recommended to implement strict expense control, optimize financial planning and diversify income sources. In addition, it is essential to strengthen commercial strategies and carry out internal audits to correct inefficiencies. If adequate measures are not taken, the company will face a more severe economic crisis that will affect its stability and positioning in the market. | es_ES |
| dc.description | The company Babahoyo al Día “Baldía S.A.S.” experienced financial difficulties between 2022 and 2023 due to poor management of revenues and operating expenses. The lack of an effective commercial strategy and increased competition caused a 24.38% reduction in revenue. In addition, the economic crisis affected consumers' purchasing capacity, further reducing sales. On the other hand, operating expenses increased by 6.43%, mainly due to inefficient management of internal resources, increased costs of raw materials, infrastructure maintenance and administrative expenses. This created a financial gap that compromised the sustainability of the company. Financial analysis reveals that the gross profit margin decreased from 10.23% in 2022 to 8.87% in 2023, while the operating margin fell from 4.63% to 1.31%. To reverse this trend, it is recommended to implement strict expense control, optimize financial planning and diversify income sources. In addition, it is essential to strengthen commercial strategies and carry out internal audits to correct inefficiencies. If adequate measures are not taken, the company will face a more severe economic crisis that will affect its stability and positioning in the market. | es_ES |
| dc.description.abstract | La empresa Babahoyo al Día “Baldía S.A.S.” experimentó dificultades financieras entre 2022 y 2023 debido a una mala gestión de ingresos y gastos operativos. La falta de una estrategia comercial efectiva y el incremento de la competencia provocaron una reducción del 24.38% en sus ingresos. Además, la crisis económica afectó la capacidad de compra de los consumidores, disminuyendo aún más las ventas. Por otro lado, los gastos operativos aumentaron un 6.43%, principalmente debido a un manejo ineficiente de recursos internos, aumento de costos de materia prima, mantenimiento de infraestructura y gastos administrativos. Esto generó una brecha financiera que compromete la sostenibilidad de la empresa. El análisis financiero revela que el margen de utilidad bruta se redujo del 10.23% en 2022 al 8.87% en 2023, mientras que el margen operativo cayó del 4.63% al 1.31%. Para revertir esta tendencia, se recomienda implementar un control estricto de gastos, optimizar la planificación financiera y diversificar las fuentes de ingresos. Además, es fundamental fortalecer estrategias comerciales y realizar auditorías internas para corregir ineficiencias. Si no se toman medidas adecuadas, la empresa enfrentará una crisis económica más severa que afectará su estabilidad y posicionamiento en el mercado. | es_ES |
| dc.format.extent | 34 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 | Auditoría | es_ES |
| dc.subject | Finanzas | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Sostenibilidad | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Ingresos y gastos operativos de la Empresa Babahoyo Al Dia “Baldía S.A.S.” en el periodo 2022 - 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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