Análisis financiero aplicado a la empresa Apol S.A periodo 2014 – 2017
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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La empresa APOL S.A esta dedicada a brindar servicios de Capacitación en la ciudad de Guayaquil, su mercado son los estudiantes de bachillerato y personas que deseen ingresar a las universidades mediante la nivelación de sus conocimientos. El problema radica en la insuficiencia para atender sus obligaciones económicas, los activos en su parte son financiados por terceros (créditos) y existe inconformidad entre los accionistas por la baja rentabilidad que según ellos les proporciona el negocio. El objetivo es Analizar la situación financiera de APOL S.A., en el período 2014 – 2017, para presentar un plan de mejora de la gestión financiera. La investigación empírica es de tipo explicativa, descriptiva de enfoque cuantitativo, de estrategia documental, los instrumento de investigación son las fichas de trabajo apoyadas con tablas dinámicas de Excel. Realizada la investigación se concluye que su estructura financiera en el periodo 2014 – 2017 estaba compuesta por un promedio de 72,56% financiado por terceros, mientras que un promedio del 27,44% está financiado por el patrimonio, esto indica que la mayor parte de sus activos son financiados con deudas; en el indicador de liquidez se pudo observar que en el periodo 2014 – 2017 tuvo un decremento el cual se determinó que sus pasivos corrientes al final eran mayores que sus activos corrientes, es que por cada dólar que tenia de deuda la empresa solo pudo cubrir con 0,55 centavos para pagar.
The company APOL S.A is dedicated to providing training services in the city of Guayaquil, its market is high school students and people who wish to enter universities by leveling their knowledge. The problem lies in the insufficiency to meet their economic obligations, the assets in their part are financed by third parties (credits) and there is disagreement among the shareholders for the low profitability that the business provides them. The objective is to analyze the financial situation of APOL S.A., in the period 2014 - 2017, to present a plan to improve financial management. The empirical research is explanatory, descriptive of quantitative approach, of documentary strategy, the research instruments are the worksheets supported with Excel dynamic tables. After the investigation, it is concluded that its financial structure in the 2014-2017 period was composed of an average of 72.56% financed by third parties, while an average of 27.44% is financed by equity, this indicates that most of its assets are financed with debts; in the liquidity indicator it was observed that in the 2014-2017 period it had a decrease which determined that its current liabilities at the end were greater than its current assets, is that for each dollar that had debt the company could only cover with 0.55 cents to pay.
The company APOL S.A is dedicated to providing training services in the city of Guayaquil, its market is high school students and people who wish to enter universities by leveling their knowledge. The problem lies in the insufficiency to meet their economic obligations, the assets in their part are financed by third parties (credits) and there is disagreement among the shareholders for the low profitability that the business provides them. The objective is to analyze the financial situation of APOL S.A., in the period 2014 - 2017, to present a plan to improve financial management. The empirical research is explanatory, descriptive of quantitative approach, of documentary strategy, the research instruments are the worksheets supported with Excel dynamic tables. After the investigation, it is concluded that its financial structure in the 2014-2017 period was composed of an average of 72.56% financed by third parties, while an average of 27.44% is financed by equity, this indicates that most of its assets are financed with debts; in the liquidity indicator it was observed that in the 2014-2017 period it had a decrease which determined that its current liabilities at the end were greater than its current assets, is that for each dollar that had debt the company could only cover with 0.55 cents to pay.
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ANÁLISIS FINANCIERO, LIQUIDEZ, RENTABILIDAD, ESTRUCTURA FINANCIERA