Evaluación del impacto financiero en la Gran Empresa de la ciudad de Ambato en el año 2016 en los créditos otorgados por la Corporación Financiera Nacional B.P.

Abstract

The objective was to evaluate the financial impact on the great enterprise of the city of Ambato in 2016 in loans granted in 2016 by the National Financial Corporation B.P. to establish financial guidelines that allow the optimization of investment, establishing as the first process the realization of a structured financial diagnosis through a horizontal and vertical analysis of the years 2015 and 2016, in search of knowing the economic status of large companies in those periods. With the results, it was established financial indicators of liquidity, working capital, indebtedness and profitability verifying aspects on the good use of its resources, all the analyzed information allowed the creation of strategic guidelines that allows the great company of the city of Ambato optimize long-term investments. The projected current liquidity index of the company BIOALIMENTAR shows an increase which reached a value of 1.01 in 2016; that for the first year projected records a growth of 73.23% for the second year, a growth of 9.71% and for the rest of the projection continues registering growth. Concluding that all companies have resorted to a debt to improve the development of their activities should be created timely strategies that allow the structuring of long-term liabilities and improvements in their accounts according to the activities of the companies. It is also recommended that large companies could restructure their short-term liabilities and transform them in the long term to maintain liquidity within their current assets, as well as the evaluation of financial indicators at the end of the periods, knowing the financial reality in which is, the company and thus be able to optimize their resources through the use of proposed long-term strategic financial guidelines.