Análisis financiero de las cuentas por cobrar y su afectación en la liquidez de la Empresa Altec S.A. durante el período 2018 – 2019
| dc.contributor.advisor | Acosta Roby, Martha | |
| dc.contributor.author | Acosta Bravo, Nery Edith | |
| dc.date.accessioned | 2020-09-29T20:07:39Z | |
| dc.date.available | 2020-09-29T20:07:39Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8407 | |
| dc.description | The subject of this case study is Financial Analysis of Accounts Receivable and their Impact on the Liquidity of the Company Altec S.A. During the 2018-2019 period, it is a company dedicated to the manufacture and installation of aluminum and glass window systems for residential and commercial use. The case study is carried out using the inductive method, it consisted of conducting an interview with the accounting and sales department in order to learn more about the company and find possible problems that affect the normal course of operations of the entity, required the financial statements for the 2018 and 2019 periods with the main objective of analyzing the economic and financial situation of the company through horizontal analysis and the application of financial liquidity and activity ratios that allow verifying if the company is able to face your obligations in the short term. The sub-line of research is Financial, Tax, and Social Commitment Management. For the development of the research, it was necessary to apply analysis to the financial statements through the use of horizontal analysis, which allows to see the absolute and relative variations in comparisons between one period and another, analyze the causes that originated these changes, however, to To measure the increase or decrease of the main accounts of the company, it was necessary to make use of the financial ratios of the average collection period, the average payment period ratio, the inventory turnover ratio and the current liquidity and acid test ratios. | es_ES |
| dc.description | The subject of this case study is Financial Analysis of Accounts Receivable and their Impact on the Liquidity of the Company Altec S.A. During the 2018-2019 period, it is a company dedicated to the manufacture and installation of aluminum and glass window systems for residential and commercial use. The case study is carried out using the inductive method, it consisted of conducting an interview with the accounting and sales department in order to learn more about the company and find possible problems that affect the normal course of operations of the entity, required the financial statements for the 2018 and 2019 periods with the main objective of analyzing the economic and financial situation of the company through horizontal analysis and the application of financial liquidity and activity ratios that allow verifying if the company is able to face your obligations in the short term. The sub-line of research is Financial, Tax, and Social Commitment Management. For the development of the research, it was necessary to apply analysis to the financial statements through the use of horizontal analysis, which allows to see the absolute and relative variations in comparisons between one period and another, analyze the causes that originated these changes, however, to To measure the increase or decrease of the main accounts of the company, it was necessary to make use of the financial ratios of the average collection period, the average payment period ratio, the inventory turnover ratio and the current liquidity and acid test ratios. | es_ES |
| dc.description.abstract | El presente estudio de caso tiene como tema Análisis Financiero de las Cuentas por Cobrar y su Afectación en la Liquidez de la Empresa Altec S.A. durante el período 2018-2019, es una compañía dedicada a la fabricación e instalación de sistemas de ventanería de aluminio y vidrio de uso residencial y comercial. El estudio de caso se lleva a cabo mediante el método inductivo, consistió en realizar una entrevista al departamento de contabilidad y ventas con el propósito de conocer más sobre la empresa y encontrar posibles problemáticas que afecta al curso normal de las operaciones de la entidad, se requirió los estados financieros de los períodos 2018 y 2019 con el objetivo principal de analizar la situación económica y financiera de la empresa a través del análisis horizontal y la aplicación de razones financieras de liquidez y actividad que permiten verificar si la compañía está en capacidad para enfrentar sus obligaciones en el corto plazo. La sublínea de investigación es la de Gestión Financiera, Tributaria y Compromiso Social. Para el desarrollo de la investigación fue necesario aplicar análisis a los estados financieros mediante el uso del análisis horizontal el mismo que permite ver la variaciones absolutas y relativas en comparaciones entre un período y otro, analizar las causas que originaron esos cambios, sin embargo, para medir el aumento o disminución de las cuentas principales de la empresa fue necesario hacer uso de las razones financieras de período promedio de cobro, razón de período promedio de pago, razón de rotación de inventario y las razones de liquidez corriente y prueba ácida. | es_ES |
| dc.format.extent | 33 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2020 | 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 | Análisis | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Inventarios | es_ES |
| dc.title | Análisis financiero de las cuentas por cobrar y su afectación en la liquidez de la Empresa Altec S.A. durante el período 2018 – 2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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