Browsing by Author "Espejo Espejo, Tania Maribel"

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    Análisis contable y financiero del capital de trabajo y la palanca de crecimiento en el sector comercial de la ciudad de Cuenca (2008-2018)
    (Universidad de Cuenca, 2023-07-05) Sisalima Taday, María Soledad; Espejo Espejo, Tania Maribel; Vásquez Calderón, Alex Santiago
    In the following degree work, working capital and growth leverage will be analyzed through the calculation of value drivers to determine their importance within an accounting and financial planning, which is essential for the development of a company. Value drivers, unlike traditional ratios, evaluate the economic growth of companies based on the management of working capital that comes from the cash flow of the operating cycle. Calculating value factors, such as EBITDA margin (earnings before interest, taxes, depreciation and amortization), working capital productivity and their relationship are called growth leverage, in contrast to traditional indicators such as liquidity, solvency, debt, etc., with data from financial statements of the Superintendence of Companies. The sample result of this analysis will show us if the favorable or unfavorable economic growth allows a correct decision-making process.