Evaluación de los índices de rentabilidad y su incidencia en las utilidades: caso Vilania S.A. 2014-2018
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2020
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UNIVERSIDAD DE GUAYAQUIL FACULTAD DE CIENCIES ADMINISTRATIVAS
Resumen
El caso de estudio en cuestión, menciona la situación económica en la que se encuentra actualmente la exportadora Vilania S.A.; la cual se ha mantenido durante nueve años en el mercado empresarial, siendo una de las empresas más reconocida en el sector bananero. Incitando la captación de nuevos clientes en el exterior, sin perder la fidelización de sus antiguos consumidores, siendo esa la razón para que sus ingresos anuales aumenten con el pasar del tiempo. Sin embargo, eso no ha sido suficiente para que Vilania S.A. sea rentable; debido a que sus utilidades han tenido variaciones cada año en comparación al anterior.
El objetivo principal de la investigación fue identificar el factor que provocó que las utilidades de la empresa analizada hayan variado en los últimos cinco años fiscales. Por esa razón, se utilizó como método de investigación, la revisión documental del estado de situación financiera y el estado de resultado desde el año 2014 hasta el año 2018 de Vilania S.A., dicha información fue obtenida del departamento contable de la empresa para poder tener mejor precisión en los resultados. Cabe recalcar, que el caso de estudio arrojó como resultado que los administradores de la compañía invierten más dinero en ofrecer sus servicios de lo que deberían; es decir, que los costos de sus productos representan más del 90% del total de sus ingresos, provocando que su rentabilidad disminuya cada año.
The case study in question mentions the economic situation in which the exporter Vilania S.A.; which has remained for nine years in the business market, being one of the most recognized companies in the banana sector. Inciting the acquisition of new clients abroad, without losing the loyalty of their former consumers, that being the reason for their annual income to increase over time. However, that has not been enough for Vilania S.A. be profitable; because their profits have decreased, every year compared to the previous one. The main objective of the investigation was to identify the factor that caused the profits of the analyzed company to have decreased in the last five fiscal years. For that reason, the documentary review of the balance sheet and the statement of profit and loss from 2014 to 2018 of Vilania SA was used as a research method; this information was obtained from the accounting department of the company in order to have better precision in the results. It should be noted that the case study resulted in the company's managers investing more money in offering their services than they should; that is to say, that the costs of their products represent more than 90% of their total income, causing their profitability to decrease every year.
The case study in question mentions the economic situation in which the exporter Vilania S.A.; which has remained for nine years in the business market, being one of the most recognized companies in the banana sector. Inciting the acquisition of new clients abroad, without losing the loyalty of their former consumers, that being the reason for their annual income to increase over time. However, that has not been enough for Vilania S.A. be profitable; because their profits have decreased, every year compared to the previous one. The main objective of the investigation was to identify the factor that caused the profits of the analyzed company to have decreased in the last five fiscal years. For that reason, the documentary review of the balance sheet and the statement of profit and loss from 2014 to 2018 of Vilania SA was used as a research method; this information was obtained from the accounting department of the company in order to have better precision in the results. It should be noted that the case study resulted in the company's managers investing more money in offering their services than they should; that is to say, that the costs of their products represent more than 90% of their total income, causing their profitability to decrease every year.
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COSTOS, ESTADOS FINANCIEROS, RENTABILIDAD, UTILIDAD