Browsing by Author "Parreño Herrera. Carlos Alberto"

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    “Análisis financiero de la Empresa Ferretería y Maderas Kattya del cantón Pujilí entre los periodos 2022-2023”
    (Ecuador : Latacunga : Universidad Técnica de Cotopaxi (UTC), 2024-08) Chimba Tonato, Lisbeth Maribel; Guiscaso Calero, Edward Jhoan; Parreño Herrera. Carlos Alberto
    This research focused on evaluating the financial situation of the company Ferretería y Maderas Kattya during 2022 and 2023 years. This analysis emphasised the relevance of assessing the liquidity indicators, activity, profitability and indebtedness to obtain a comprehensive view of the operational and financial company capacity, thus allowing to identify areas for improvement and mitigate potential risks. A quantitative methodology was applied that included the collection and analysis of financial data, facilitating an objective assessment of the company economic situation and formulation of specific recommendations to foster its growth. The results of the diagnosis indicate that, despite the improvement in profitability, an increase in net profit of 49.93% was achieved compared to the previous 2022 years. At the same time the liquidity ratio showed a significant increase in net working capital of $26,271.11, which reinforces the ability to cover short-term obligations. In response to these findings, it was proposed to train management staff in the use of financial tools to ensure accurate interpretation of data and informed decision making. In addition, it was recommended to optimise inventory management through ABC classification, improve accounts receivable management to accelerate cash recovery, and reduce reliance on external financing.