Análisis a los estados financieros de la Estación de Servicios Coka de la ciudad de Puyo, provincia de Pastaza de los años 2013 -2014

Abstract

This research aims to analyze the accounting information contained in the financial statements of the service station Coka. During the period 2013-2014, using financial analysi: methods to determine the level of efficiency, liquidity, leverage and profitability of business: operations and contribute to decision making. To perform this study techniques of vertical, horizontal and financial ratios analysis was used to determine which areas require more attention from the administration as a result it was: obtained the current ratio, because of the limited coverage of current assets meet the obligations short-term; reduced yield, resulting in high operational and financial burden; and especially the high level of indebtedness of the company that makes it acceptable than other in the same industry. By 2014 the level of indebtedness of the company reaches 43%, while the industry average is 55%. Since most of the debt comes from the partners of the company, you should capitalize or these obligations. In this way it may help decrease borrowing up to 30% approaching the industry average and substantially improving the level of solvency and efficiency of the operational management of the company and its results would be achieved thereby to promote the sustained growth company in the future. Upon completion of its investigation, the prospects conclusions and recommendations, determine that the gas business did not perform financial analysis work which has previously failed to identify deficiencies that allow senior management to make right decisions on the right time.