2019Unpublished venueRequires access

GESTION FINANCIERA DE LA EMPRESA CONFITECA C.A.

Bravo Arroyo, Katherine Lissette

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Abstract

The present case study was conducted to analyze the statement of financial position and the comprehensive income statement presented to the superintendency of companies with the periods of 2016 and 2017 of the company Confiteca C.A. To know how stable the entity is, analysis processes will be used to both periods, among them are the horizontal analysis, the vertical analysis and the use of ratios financial resources to assess in depth some of the most important aspects of Confiteca C.A. The horizontal analysis will be used for the comparison of the items of the states studied in the aforementioned periods and thus define how much it increased or the entity decreased. The vertical analysis used in the statement of financial position to compare the proportion of the entity's obligations to the total assets it owns, but in the Income Statement The value to be taken in reference is the sales item compared to the other income and expenses of this financial statement. To finalize the ratios, they will provide us with information about their liquidity, solvency, management and profitability directly related to the investment of the shareholders and the performance of the company in order to arrive at a conclusion of the current situation of the same

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The present case study was conducted to analyze the statement of financial position and the comprehensive income statement presented to the superintendency of companies with the periods of 2016 and 2017 of the company Confiteca C.A. To know how stable the entity is, analysis processes will be used to both periods, among them are the horizontal analysis, the vertical analysis and the use of ratios financial resources to assess in depth some of the most important aspects of Confiteca C.A. The horizontal analysis will be used for the comparison of the items of the states studied in the aforementioned periods and thus define how much it increased or the entity decreased. The vertical analysis used in the statement of financial position to compare the proportion of the entity's obligations to the total assets it owns, but in the Income Statement The value to be taken in reference is the sales item compared to the other income and expenses of this financial statement. To finalize the ratios, they will provide us with information about their liquidity, solvency, management and profitability directly related to the investment of the shareholders and the performance of the company in order to arrive at a conclusion of the current situation of the same

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Available abstract

The present case study was conducted to analyze the statement of financial position and the comprehensive income statement presented to the superintendency of companies with the periods of 2016 and 2017 of the company Confiteca C.A. To know how stable the entity is, analysis processes will be used to both periods, among them are the horizontal analysis, the vertical analysis and the use of ratios financial resources to assess in depth some of the most important aspects of Confiteca C.A. The horizontal analysis will be used for the comparison of the items of the states studied in the aforementioned periods and thus define how much it increased or the entity decreased. The vertical analysis used in the statement of financial position to compare the proportion of the entity's obligations to the total assets it owns, but in the Income Statement The value to be taken in reference is the sales item compared to the other income and expenses of this financial statement. To finalize the ratios, they will provide us with information about their liquidity, solvency, management and profitability directly related to the investment of the shareholders and the performance of the company in order to arrive at a conclusion of the current situation of the same

Key concepts: Income statement, Financial statement analysis, Solvency, Accounting, Market liquidity, Financial analysis, Profitability index, Financial statement

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