Análisis financiero de la empresa Geocimientos S.A periodo 2015-2017
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En resumen, la empresa Geocimientos S. A tiene una situación financiera sana, para desarrollar sus actividades durante el presente período, sin embargo, se presenta un inconveniente al presupuestar la distribución de los dividendos a los accionistas de las utilidades del ejercicio anteriores, lo cual representa una significativa suma de dinero, que causaría un déficit en la liquidez de la empresa, por lo tanto, se ha tenido la necesidad de realizar una análisis de los estados financieros, para poder determinar qué porcentajes serian adecuados repartir, sin que esto represente un déficit presupuestario en el manejo de sus cuentas. La metodología que corresponde a este trabajo, es descriptiva y bibliográfica que nos permitirá sustentar el análisis cuantitativo de los estados financieros, La información proporcionada para el desarrollo de este trabajo, fue principalmente la entrevista, realizada al gerente de la compañía.
La conclusión, después de haber realizado el análisis respectivo, de los resultados obtenidos en la investigación, y desarrollo de los ratios financieros tales como el de liquidez, gestión, solvencia, y rentabilidad, arrojando como resultado, que la liquidez de la compañía, se origina de las utilidades no repartidas de ejercicios anteriores a los accionistas, por ende, se consideró, prorratear mensual y moderadamente los dividendos no repartidos de años anteriores, en los próximos años venideros, para no afectar los ciclos de liquidez de la compañía .
In summary the company Geocimientos S.A has a sound financial situation to develop its activities during the period, however it presents an inconvenience to the budget, the distribution of dividends to the shareholders of the profits of the previous year which represents a significant amount of money that would cause a deficit in the liquidity of the company, therefore would have had the need to perform an analysis of financial results to be able to determine percentages, serial, distribution, that does not represent a budget deficit in the management of their accounts. The methodology that corresponds to this work is descriptive and bibliographic that allows us to analyze the quantitative analysis of the financial statements the information provided for the company as well as through the obtaining of information in legal documents of said company. The conclusion after having made the analysis respectful of the accuracy of the results obtained in the research and development of financial ratios such as liquidity, profitability, profit margin for shares and indebtedness, showing as a result that the liquidity of the company depends in excess of profits not distributed from previous years to the shareholders, therefore, dividends are prorated monthly and moderately there no distributions of years there are no distributions there are no distributions to affect the liquidity cycles of the company.
In summary the company Geocimientos S.A has a sound financial situation to develop its activities during the period, however it presents an inconvenience to the budget, the distribution of dividends to the shareholders of the profits of the previous year which represents a significant amount of money that would cause a deficit in the liquidity of the company, therefore would have had the need to perform an analysis of financial results to be able to determine percentages, serial, distribution, that does not represent a budget deficit in the management of their accounts. The methodology that corresponds to this work is descriptive and bibliographic that allows us to analyze the quantitative analysis of the financial statements the information provided for the company as well as through the obtaining of information in legal documents of said company. The conclusion after having made the analysis respectful of the accuracy of the results obtained in the research and development of financial ratios such as liquidity, profitability, profit margin for shares and indebtedness, showing as a result that the liquidity of the company depends in excess of profits not distributed from previous years to the shareholders, therefore, dividends are prorated monthly and moderately there no distributions of years there are no distributions there are no distributions to affect the liquidity cycles of the company.
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ANÁLISIS, ESTADOS FINANCIEROS, ACCIONISTAS, RATIOS