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dc.contributor.advisorParedes Tobar, Javier Antonio
dc.contributor.authorMiranda Hidalgo, Sonnia María
dc.date.accessioned2020-10-02T14:56:36Z
dc.date.available2020-10-02T14:56:36Z
dc.date.issued2020
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/8539
dc.descriptionThe present work consists on the analysis of income and expenses of Commercial Padilla, which is dedicated to the economic activity of wholesale and retail buying and selling of cocoa, located in La Unión parish, Abraham Freire street. The analysis of income and expenses is a subject of great importance, since the reality of a business depends on this, it is also essential to know if the business is generating profits. Based on the information obtained through the observation and interview carried out in the commercial, I determined that the company makes an inadequate record of income and expenses, causing ignorance of the performance of the commercial, likewise it restricts making adequate decisions for the progress of the business and it has prevented a good management of its resources; Due to this, a horizontal and vertical analysis of the Income Statement is essential, this analysis is very important for the owner of the commercial, because it will allow her to know the performance that her company has generated, also to determine which year was most fruitful with respect to the profits and in this way will contribute a lot to decision making, to obtain more economic benefits, knowing how to take advantage of finances. The analysis of some financial reasons will also be carried out, considering the most relevant with respect to the subject of study, which are the profit indicators such as: gross margin, operating margin and net profit margin. These analyzes will facilitate the determination of the profit obtained by the company for each monetary unit sold during the years analyzed.es_ES
dc.descriptionThe present work consists on the analysis of income and expenses of Commercial Padilla, which is dedicated to the economic activity of wholesale and retail buying and selling of cocoa, located in La Unión parish, Abraham Freire street. The analysis of income and expenses is a subject of great importance, since the reality of a business depends on this, it is also essential to know if the business is generating profits. Based on the information obtained through the observation and interview carried out in the commercial, I determined that the company makes an inadequate record of income and expenses, causing ignorance of the performance of the commercial, likewise it restricts making adequate decisions for the progress of the business and it has prevented a good management of its resources; Due to this, a horizontal and vertical analysis of the Income Statement is essential, this analysis is very important for the owner of the commercial, because it will allow her to know the performance that her company has generated, also to determine which year was most fruitful with respect to the profits and in this way will contribute a lot to decision making, to obtain more economic benefits, knowing how to take advantage of finances. The analysis of some financial reasons will also be carried out, considering the most relevant with respect to the subject of study, which are the profit indicators such as: gross margin, operating margin and net profit margin. These analyzes will facilitate the determination of the profit obtained by the company for each monetary unit sold during the years analyzed.es_ES
dc.description.abstractEl presente trabajo se enfoca en el análisis de ingresos y gastos del Comercial Padilla, el cual se dedica a la actividad económica compra-venta al por mayor y menor de cacao, ubicado en la parroquia La Unión, calle Abraham Freire. El análisis de ingresos y gastos es un tema de mucha importancia, ya que de esto depende la realidad de un negocio, asimismo es imprescindible conocer si el negocio está generando beneficios. Basado en la información obtenida por medio de la observación y entrevista realizada en el comercial, determiné que la empresa realiza un inadecuado registro de los ingresos y gastos, provocando el desconocimiento del rendimiento del comercial, así mismo restringe tomar adecuadas decisiones para el progreso del negocio y le ha impedido una buena gestión de sus recursos; debido a esto es imprescindible un análisis horizontal y vertical del Estado de Resultado, este análisis es un pilar fundamental para la propietaria del comercial, porque le permitirá conocer el rendimiento que ha generado su empresa, también determinar qué año fue más fructuoso con respecto a las utilidades y de esta manera contribuirá mucho a la toma de decisiones, para obtener más beneficios económicos, sabiendo sacar provecho de las finanzas. También se llevará a cabo, el análisis de algunas razones financieras, considerando las de mayor relevancia con respecto al tema de estudio, los cuales son los indicadores de utilidad como: margen bruto, margen operacional y margen de utilidad neta. Estos análisis facilitaran la determinación del beneficio que obtiene la empresa por cada unidad monetaria vendida durante los años analizados.es_ES
dc.format.extent24 p.es_ES
dc.language.isoeses_ES
dc.publisherBABAHOYO: UTB, 2020es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectIngresoses_ES
dc.subjectGastoses_ES
dc.subjectAnálisises_ES
dc.subjectRendimientoes_ES
dc.titleAnálisis de ingresos y gastos del año 2019 del Comercial Padillaes_ES
dc.typebachelorThesises_ES


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Atribución-NoComercial-SinDerivadas 3.0 Ecuador
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