Evaluación financiera al Comercial Danielito, Distribuciones; cantón Tena, provincia de Napo, período 2017 - 2018

Abstract

The objective of this research work is to carry out a Financial Evaluation of Danielito Distribuciones Danielito Canton Tena, Napo province. Period 2017 – 2018, with the purpose of determining efficiency in management, in the recovery of capital and the profit generation. The investigation techniques that were used were the observation for the visual verification of the different activities of the commercial, an interview that was applied to the Manager to obtain adequate information to issue a financial evaluation report, in addition to surveys applied to the accountant and employees. In the Financial Evaluation a SWOT analysis was performed. In addition, the balance sheet and the income statement for the 2017 and 2018 periods. Performing a vertical analysis by period, the horizontal analysis comparing the two periods, calculating the financial ratios comparing the results of the periods. The findings were: there are no indicators to determine the liquidity, solvency, indebtedness and profitability of the products, no comparative analysis of the financial statements has been made, there is no recession of sales, therefore its economic growth is frozen and tending down. It is recommended to check the balances to verify if the consigned values are reasonable. In addition, carry out periodic financial evaluations so that they can make sound decisions and thus enable growth in the market.