Rentabilidad de la empresa REYBANPAC de la parroquia San Juan en el periodo 2023.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Recillo Quinto, Briggitte Edith | |
| dc.date.accessioned | 2025-04-28T14:44:11Z | |
| dc.date.available | 2025-04-28T14:44:11Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18040 | |
| dc.description | This case study titled "Profitability of the REYBANPAC company in the San Juan parish in the periods 2022-2023" focuses on evaluating the company's financial situation, with the aim of identifying the causes behind the net profit decrease and its impact on financial performance. The analysis is justified by the importance of understanding the efficiency of financial management to ensure REYBANPAC's sustainability and growth. The methodology employed combines qualitative and quantitative approaches, using techniques such as document review of financial statements and the application of financial indicators. The results reveal an increase in total assets, but also a rise in provisions for uncollectible accounts and deterioration, and an increase in total liabilities that could impact the company's liquidity. In terms of profitability, all key indicators showed a significant decrease, reflecting lower efficiency in generating gross and net profits, and in the use of assets and equity. The conclusions highlight a negative trend in REYBANPAC's economic performance, emphasizing the need to review operational and financial strategies to improve future profitability. | es_ES |
| dc.description | This case study titled "Profitability of the REYBANPAC company in the San Juan parish in the periods 2022-2023" focuses on evaluating the company's financial situation, with the aim of identifying the causes behind the net profit decrease and its impact on financial performance. The analysis is justified by the importance of understanding the efficiency of financial management to ensure REYBANPAC's sustainability and growth. The methodology employed combines qualitative and quantitative approaches, using techniques such as document review of financial statements and the application of financial indicators. The results reveal an increase in total assets, but also a rise in provisions for uncollectible accounts and deterioration, and an increase in total liabilities that could impact the company's liquidity. In terms of profitability, all key indicators showed a significant decrease, reflecting lower efficiency in generating gross and net profits, and in the use of assets and equity. The conclusions highlight a negative trend in REYBANPAC's economic performance, emphasizing the need to review operational and financial strategies to improve future profitability. | es_ES |
| dc.description.abstract | El presente caso de estudio titulado "Rentabilidad de la empresa REYBANPAC de la parroquia San Juan en los periodos 2022-2023" se centra en evaluar la situación financiera de la empresa, con el objetivo de identificar las causas de la disminución en la utilidad neta y su impacto en el desempeño financiero. El análisis se justifica por la importancia de comprender la eficiencia de la gestión financiera para asegurar la sostenibilidad y crecimiento de REYBANPAC. La metodología empleada combina enfoques cualitativos y cuantitativos, utilizando técnicas como la revisión documental de estados financieros y la aplicación de indicadores financieros. Los resultados revelan un incremento en los activos totales. No obstante, también se evidencia un aumento en las provisiones por cuentas incobrables y deterioro, y un crecimiento del pasivo total que podría impactar la liquidez de la empresa. En términos de rentabilidad, todos los indicadores clave mostraron una disminución significativa, reflejando una menor eficiencia en la generación de utilidades brutas y netas, y en el uso de activos y capital propio. Las conclusiones destacan una tendencia negativa en el rendimiento económico de REYBANPAC, subrayando la necesidad de revisar las estrategias operativas y financieras para mejorar la rentabilidad futura. | es_ES |
| dc.format.extent | 49 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 | Financiera | es_ES |
| dc.subject | Empresa | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Indicadores | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Rentabilidad de la empresa REYBANPAC de la parroquia San Juan en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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