Análisis financiero de la Asociación de Producción Agrícola 6 de Octubre durante el periodo 2018 y 2019
| dc.contributor.advisor | Toscano Ruiz, Darwin Fabián | |
| dc.contributor.author | Saldaña Mayea, Yuslaine Yomira | |
| dc.date.accessioned | 2020-10-07T14:56:13Z | |
| dc.date.available | 2020-10-07T14:56:13Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8580 | |
| dc.description | This case study: Financial Analysis of the Agricultural Production Association October 6 during the period 2018 and 2019, is an institution dedicated to the commercialization and cultivation of agricultural products (including organic cultivation and the cultivation of genetically modified rice). The main objective of the research is to know the economic and financial situation of the association, carried out through the analysis of the financial statements, through the application of the liquidity, activity and profitability indices, also identifying the percentage variation existing between the periods 2018 and 2019, in order to collect relevant information that is useful for future decision making, one of the methods that was applied to identify the problems faced by the association in the accounting area was the inductive method, likewise a interviews with managers and workers to collect data. The Research Subline is financial, tax and social commitment management. For the development of this case, it was necessary to make use of the horizontal analysis, to determine the absolute and relative variations that the different groups of accounts have suffered in the financial statements, however, to measure the increase or decrease that the accounts subject to In the examination, it was essential to use the financial ratios of current liquidity, inventory turnover ratio, accounts payable turnover ratio, ratio of the impact of administration and sales expenses and net profit margin, carried out to provide results that allow making correct decisions. | es_ES |
| dc.description | This case study: Financial Analysis of the Agricultural Production Association October 6 during the period 2018 and 2019, is an institution dedicated to the commercialization and cultivation of agricultural products (including organic cultivation and the cultivation of genetically modified rice). The main objective of the research is to know the economic and financial situation of the association, carried out through the analysis of the financial statements, through the application of the liquidity, activity and profitability indices, also identifying the percentage variation existing between the periods 2018 and 2019, in order to collect relevant information that is useful for future decision making, one of the methods that was applied to identify the problems faced by the association in the accounting area was the inductive method, likewise a interviews with managers and workers to collect data. The Research Subline is financial, tax and social commitment management. For the development of this case, it was necessary to make use of the horizontal analysis, to determine the absolute and relative variations that the different groups of accounts have suffered in the financial statements, however, to measure the increase or decrease that the accounts subject to In the examination, it was essential to use the financial ratios of current liquidity, inventory turnover ratio, accounts payable turnover ratio, ratio of the impact of administration and sales expenses and net profit margin, carried out to provide results that allow making correct decisions. | es_ES |
| dc.description.abstract | El presente caso de estudio: Análisis Financiero de la Asociación de Producción Agrícola 6 de octubre durante el periodo 2018 y 2019, es una institución dedicada a la comercialización y cultivo de productos agrícolas (incluido el cultivo orgánico y el cultivo de arroz genéticamente modificado). El objetivo principal de la investigación es conocer la situación económica y financiera de la asociación, llevado a cabo a través del análisis de los estados financieros, mediante la aplicación de los índices de liquidez, actividad y rentabilidad, identificando además la variación porcentual existente entre los periodos 2018 y 2019, para de esta manera recopilar información relevante que sirva para la toma de decisiones futuras, uno de los métodos que se aplicó para identificar los problemas que enfrenta la asociación en el área contable fue el método inductivo, así mismo se realizó una entrevista a directivos y trabajadores para la recolección de datos. La Sublinea de investigación es la gestión financiera, tributaria y compromiso social. Para el desarrollo del presente caso fue necesario hacer uso del análisis horizontal, para determinar las variaciones absolutas y relativas que han sufrido los diferentes grupos de cuentas en los estados financieros, sin embargo, para medir el incremento o decremento que han tenido las cuentas sujetas a examen fue indispensable el uso de las razones financieras de liquidez corriente, razón de rotación de inventario, razón rotación de cuentas por pagar, razón del impacto de gastos administración y ventas y margen de utilidad neta, efectuadas para proporcionar resultados que permitan tomar decisiones acertadas. | es_ES |
| dc.format.extent | 25 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 financiero | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Actividad | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.title | Análisis financiero de la Asociación de Producción Agrícola 6 de Octubre durante el periodo 2018 y 2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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