Evaluación a la gestión financiera de la empresa tabacalera la Meca S.A. Tabamesa de la provincia del Guayas, cantón el Triunfo, para el periodo 2021 - 2022

Abstract

Tabacalera la Meca S.A. Tabamesa lacks financial planning and control for managing financial indicators, leading to poor financial decisions that do not help to generate the company’s profitability. This research aimed to evaluate the financial management of the company Tabacalera la Meca S.A. in the Guayas province, El Triunfo Canton, during the period 2021-2022. In this regard, a qualitative and quantitative approach was used, allowing the analysis and interpretation of financial statements, using a descriptive, non-experimental, and exploratory research level. The study was conducted through a documentary and field-based approach using deductive, inductive, analytical, and synthetic methods. Additionally, techniques and tools for information gain, such as interviews with the manager and surveys administered to individuals in the administrative area, were used to gather information. Vertical and horizontal analysis of and financial statements, as well as, financial statements of profitability, solvency, management, and liquidity, were applied to evaluate the economic situation of the Tabacalera company. This analysis revealed that Tabacalera experienced high administrative expenses of 13.86%, causing a 22.29% equity weakness due to increased investments that grew from debt, resulting in unproductive assets. Insufficient sales led to a decrease in profit. Finally, the company should optimize adequate profit margins, transform unproductive assets into productive ones to generate profitability, and reinvest profits to ensure growth through its equity