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Análisis de la rentabilidad en el Comercial Silvana María del cantón Baba
dc.contributor.advisor | Colcha Seilema, Alberto Eduardo | |
dc.contributor.author | Barboto Suñiga, Ricardo Antonio | |
dc.date.accessioned | 2021-11-18T14:51:16Z | |
dc.date.available | 2021-11-18T14:51:16Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10563 | |
dc.description | This study was carried out in order to analyze the financial statements of the commercial "SILVANA MARÍA", a company dedicated to the commercialization of various products such as food and beverages in the Baba canton. This evaluation focuses on the decrease in profits from one period to another, which is why the inductive method was implemented, starting from generalized observations to reach a conclusion, complementing with a more detailed analysis that includes a horizontal analysis, vertical analysis and ratios. specific financial statements to verify the effectiveness of the company's purchases and sales. As a result of the study, it was determined that the quality of the inventory and the management of assets and capital directly affects the profit margin generated in the period and the liquidity capacity, which means that even when its sales increase, it will not be able to solve its obligations immediately since their costs and expenses have a greater increase in percentage terms. | es_ES |
dc.description | This study was carried out in order to analyze the financial statements of the commercial "SILVANA MARÍA", a company dedicated to the commercialization of various products such as food and beverages in the Baba canton. This evaluation focuses on the decrease in profits from one period to another, which is why the inductive method was implemented, starting from generalized observations to reach a conclusion, complementing with a more detailed analysis that includes a horizontal analysis, vertical analysis and ratios. specific financial statements to verify the effectiveness of the company's purchases and sales. As a result of the study, it was determined that the quality of the inventory and the management of assets and capital directly affects the profit margin generated in the period and the liquidity capacity, which means that even when its sales increase, it will not be able to solve its obligations immediately since their costs and expenses have a greater increase in percentage terms. | es_ES |
dc.description.abstract | El presente estudio se realizó con la finalidad de analizar los estados financieros del comercial “SILVANA MARÍA”, empresa dedicada a la mercantilización de productos varios como alimentos y bebidas en el cantón Baba. Esta evaluación se enfoca en la disminución de las ganancias de un periodo a otro por lo que se implementó el método inductivo, partiendo de observaciones generalizadas para llegar a una conclusión, complementando con un análisis más detallado que incluye un análisis horizontal, análisis vertical y ratios financieros específicos para comprobar la efectividad de las compras y ventas de la empresa. Como resultado del estudio se determinó que la calidad del inventario y el manejo del activo y del capital afecta de forma directa al margen de ganancias generadas en el periodo y a la capacidad de liquidez lo que significa que aun cuando sus ventas aumenten, no podrá solventar sus obligaciones de forma inmediata puesto que sus costos y gastos tienen un mayor aumento en términos porcentuales. | 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 | Análisis | es_ES |
dc.subject | Rentabilidad | es_ES |
dc.subject | Gestión administrativa | es_ES |
dc.subject | Liquidez | es_ES |
dc.title | Análisis de la rentabilidad en el Comercial Silvana María del cantón Baba | es_ES |
dc.type | bachelorThesis | es_ES |