Rentabilidad económica de la Empresa Prindex S.A del cantón Puebloviejo durante el periodo 2022 – 2023.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Pacheco Parra, Kelly Elizabeth | |
| dc.date.accessioned | 2025-04-28T03:36:38Z | |
| dc.date.available | 2025-04-28T03:36:38Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18030 | |
| dc.description | This research focuses on the economic profitability of the company Prindex S.A. in the Puebloviejo canton during the period 2022-2023. In recent years, Prindex S.A., dedicated to the cultivation of bananas and plantains, has faced significant economic challenges. These challenges include fluctuations in profit margins and increased expenses, which affect its liquidity and financial stability. The study analyzes the company's financial statements, using vertical and horizontal analysis to identify the causes of variations in profitability and liquidity. The objective of the research is to evaluate the economic performance of Prindex S.A., apply financial indicators and determine internal and external factors that affect profitability. An interview was conducted with the legal representative of the company and an internal control questionnaire was conducted to complement the financial analysis. The results show that, during the period 2022-2023, the company experienced a decrease in current assets and an increase in current liabilities, indicating a lack of liquidity. Furthermore, the company's profitability was affected by increased costs and expenses, and inadequate financial planning. The need to improve financial management and strategic planning is highlighted to face economic challenges and ensure long-term viability. It is recommended to implement measures to increase liquidity, optimize asset control and improve financial management practices. This includes reviewing cash flow, analyzing costs and looking for opportunities to reduce expenses without affecting product quality. | es_ES |
| dc.description | This research focuses on the economic profitability of the company Prindex S.A. in the Puebloviejo canton during the period 2022-2023. In recent years, Prindex S.A., dedicated to the cultivation of bananas and plantains, has faced significant economic challenges. These challenges include fluctuations in profit margins and increased expenses, which affect its liquidity and financial stability. The study analyzes the company's financial statements, using vertical and horizontal analysis to identify the causes of variations in profitability and liquidity. The objective of the research is to evaluate the economic performance of Prindex S.A., apply financial indicators and determine internal and external factors that affect profitability. An interview was conducted with the legal representative of the company and an internal control questionnaire was conducted to complement the financial analysis. The results show that, during the period 2022-2023, the company experienced a decrease in current assets and an increase in current liabilities, indicating a lack of liquidity. Furthermore, the company's profitability was affected by increased costs and expenses, and inadequate financial planning. The need to improve financial management and strategic planning is highlighted to face economic challenges and ensure long-term viability. It is recommended to implement measures to increase liquidity, optimize asset control and improve financial management practices. This includes reviewing cash flow, analyzing costs and looking for opportunities to reduce expenses without affecting product quality. | es_ES |
| dc.description.abstract | La presente investigación se centra en la rentabilidad económica de la empresa Prindex S.A. en el cantón Puebloviejo durante el período 2022-2023. En los últimos años, Prindex S.A., dedicada al cultivo de banano y plátano, ha enfrentado desafíos económicos significativos. Estos desafíos incluyen fluctuaciones en los márgenes de ganancia y aumento de gastos, lo que afecta su liquidez y estabilidad financiera. El estudio analiza los estados financieros de la empresa, utilizando análisis vertical y horizontal para identificar las causas de las variaciones en rentabilidad y liquidez. El objetivo de la investigación es evaluar el rendimiento económico de Prindex S.A., aplicar indicadores financieros y determinar factores internos y externos que afectan la rentabilidad. Se realizó una entrevista al representante legal de la empresa y un cuestionario de control interno para complementar el análisis financiero. Los resultados muestran que, durante el período 2022-2023, la empresa experimentó una disminución en activos corrientes y un aumento en pasivos corrientes, lo que indica falta de liquidez. Además, la rentabilidad de la empresa se vio afectada por el incremento de costos y gastos, y una planificación financiera inadecuada. Se destaca la necesidad de mejorar la gestión financiera y la planificación estratégica para enfrentar los desafíos económicos y asegurar la viabilidad a largo plazo. Se recomienda implementar medidas para aumentar la liquidez, optimizar el control de activos y mejorar las prácticas de gestión financiera. Esto incluye revisar el flujo de caja, analizar costos y buscar oportunidades para reducir gastos sin afectar la calidad de los productos. | es_ES |
| dc.format.extent | 52 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 | Rentabilidad | es_ES |
| dc.subject | Indicadores | es_ES |
| dc.subject | Gestión financiera | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Rentabilidad económica de la Empresa Prindex S.A del cantón Puebloviejo durante el periodo 2022 – 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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