La cartera vencida y la rentabilidad de la empresa Oxisueldas en Ambato

Abstract

The main objective of the present investigation is the study of the past due portfolio and its influence on the profitability of the company OXISUELDAS, for which the analysis of the periods 2014 and 2015 was used, the same ones that will be compared to determine the level of liquidity and profitability of the entity from one period to another. The techniques used to perform this analysis were: The survey, in order to obtain real information about the current situation that the company is going through. Landscape and portrait analysis of the financial statements and income statements, thus identifying significant changes from one period to the other in terms of assets, liabilities, equity as well as income and expenses. In the same way, the technique used for the analysis of seniority of the balances was used, with the purpose of accurately identifying the total overdue portfolio, as well as the periods with greater accumulation of accounts receivable maintained by the entity. For the present analysis, of liquidity as: Working capital, current liquidity and acid test to know the economic capacity that the company has for the normal development of its activities, finally applied profitability indexes such as: ROA, ROE financial profitability, Gross, operating and net profit to know the variations of liquidity and profitability that occurred from the period 2014 to 2015. Once the investigation was completed, the company proceeded to issue conclusions and recommendations.