Retrospectiva financiera a la empresa constructora López Carlos Enrique Leonardo de la ciudad de Ambato, provincia de Tungurahua periodo 2020-2021

Abstract

The purpose of this research work was to make a financial diagnose to LÓPEZ CARLOS ENRIQUE LEONARDO construction company of Ambato city in Tungurahua province, in order to help with the correct financial decision making. In the financial retrospective, the origin and application matrix, the vertical and horizontal analyses of the balance sheets and income statements for 2020-2021 were applied, according to the information recorded in the company. Additionally, the financial indicators were calculated, which allows to evaluate the behavior of the company's financial statements in the periods studied and to determine strategies and financial decisions, concluding that there has not been a financial culture where a timely financial diagnosis is determined; in addition, the return on equity of López Carlos Enrique Leonardo construction company in 2020 in its fiscal year got -18.49% and for 2021 it generated a profitability of 18.21% related to ROE. The return on assets ROA for 2020 was -12.20%, which compared to 2021 that was 14.54%, obtained a growth of 2.34%. The return on sales - ROS represents -49.13% in 2020 and 26.69% in 2021, this information allows the company's management to make decisions. In this way, this study is intended to serve to the manager of the construction company and thus contribute to the development of the company through recommendations for continuous monitoring of the financial diagnosis, in order to achieve greater growth