Análisis financieros de los activos y pasivos de la Empresa Comercial JAPÓN – Sucursal Ventanas
| dc.contributor.advisor | Andrade Valenzuela, Pedro Pablo | |
| dc.contributor.author | Barros Vizcaino, Bielka Valkyria | |
| dc.date.accessioned | 2021-06-10T14:33:21Z | |
| dc.date.available | 2021-06-10T14:33:21Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9620 | |
| dc.description | This case study was carried out at the Japan Warehouse - Ventanas Branch, in order to analyze its financial statements to generate an interpretation of the financial situation of the company's assets and liabilities. The quantitative research methodology was used, which allowed the application of financial indicators, facilitating the comparison of results between business periods to generate the corresponding accounting and financial analysis. A financial literature review was carried out to argue the interpretation of the data obtained and raised in the case. In addition, an interview was used with the head of the branch to obtain information associated with the current administrative and financial situation of said organization. The results obtained were as follows: high level of accounts receivable portfolio, low level of cash, majority dependence on current assets to generate income, low indebtedness, sufficient resources to cover liabilities, decrease in sales income from 2018 to 2018 2019, sales costs represent 65% to 70% of total income, low level of expenses compared to its income, among others. | es_ES |
| dc.description | This case study was carried out at the Japan Warehouse - Ventanas Branch, in order to analyze its financial statements to generate an interpretation of the financial situation of the company's assets and liabilities. The quantitative research methodology was used, which allowed the application of financial indicators, facilitating the comparison of results between business periods to generate the corresponding accounting and financial analysis. A financial literature review was carried out to argue the interpretation of the data obtained and raised in the case. In addition, an interview was used with the head of the branch to obtain information associated with the current administrative and financial situation of said organization. The results obtained were as follows: high level of accounts receivable portfolio, low level of cash, majority dependence on current assets to generate income, low indebtedness, sufficient resources to cover liabilities, decrease in sales income from 2018 to 2018 2019, sales costs represent 65% to 70% of total income, low level of expenses compared to its income, among others. | es_ES |
| dc.description.abstract | El presente estudio de caso fue realizado en el Almacén Japón – Sucursal Ventanas, con el fin de analizar sus estados financieros para generar una interpretación de la situación financiera de los activos y pasivos de la empresa. Se empleó la metodología de investigación cuantitativa, lo que permitió la aplicación de indicadores financieros facilitando la comparación de resultados entre periodos comerciales para generar el correspondiente análisis contable y financiero. Se realizó una revisión de literatura financiera para argumentar la interpretación de los datos obtenidos y planteados en el caso. Además se empleó una entreviste al jefe de la sucursal para obtener información asociada a la situación administrativa y financiera actual de dicha organización. Los resultados obtenidos fueron los siguientes: alto nivel de cartera de cuentas por cobrar, bajo nivel de efectivo, dependencia mayoritaria de los activos corrientes para generar ingresos, bajo endeudamiento, recursos suficientes para cubrir los pasivos, decrecimiento de ingresos por ventas entre año 2018 al 2019, los costos de ventas representan un 65% hasta un 70% de los ingresos totales, bajo nivel de gastos en comparación a sus ingresos, entre otros. | es_ES |
| dc.format.extent | 24 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Estados financieros | es_ES |
| dc.subject | Indicadores financieros | es_ES |
| dc.subject | Análisis financiero | es_ES |
| dc.subject | Activos | es_ES |
| dc.title | Análisis financieros de los activos y pasivos de la Empresa Comercial JAPÓN – Sucursal Ventanas | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador