Browsing by Author "Chiguano Caiza, Richard Abrahan"

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    Análisis de la administración financiera y sostenibilidad empresarial de la compañía Vansexpress S.A periodo 2025
    (Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-26) Chiguano Caiza, Richard Abrahan; Torres Briones, Rosa Marjorie
    Business sustainability is linked to financial management. The study aims to analyze the financial management and business sustainability of the company Vansexpres S.A. through the evaluation of financial indicators and sustainability factors, during the period 2025. The methodology used is framed in the positivist paradigm, analytical descriptive character, quantitative approach of non-experimental design. The methods used were synthetic analytical. The study techniques correspond to documentary review andfinancial analysis. The results determine that Vansexpres S.A. has adequate liquidity, with a current ratio of 4.99 and a positive working capital, supporting the ability to meet its short-term obligations. The activity indicators reflected efficient management of the portfolio, with an average collection period of approximately 19 days. A high level of indebtedness was identified at 80.17%, with high dependence on external financing. In terms of profitability, although the company obtained a positive net profit, the indicators net margin 0.32%, ROA 0.71% and ROE 3.56% reflect low levels of profitability, related to the high level of operating costs. Overall, the results made it possible to determine that the company has a stable financial situation in terms of liquidity and operational continuity, but with weaknesses that require adopting strategies aimed at strengthening financial independence, optimizing operating costs and improving profitability to consolidate its business sustainability.