Evaluación financiera a la Constructora Chango Y Asociados Cía. Ltda., de la ciudad de Ambato provincia de Tungurahua años 2014 – 2015

Abstract

The financing evaluation of the Constructor Chango and Associates Cia Ltd. of Ambato city, Tungurahua province, 2014- 2015, is carried out to provide data oriented to an effective decision making in the commercial environment, generating a continuous improvement. To develop it, the analysis and verification of the Financing Statements were conducted, which permitted to know the following results: the enterprise has both gross and net profitability; its patrimony has generated resources most of which are recorded in accounts to be received, the times to cover the accounts to be paid are directly related to the acid test; they are not considered with the values to carry out immediate payments due to the contracts with the public sector, they have resources to cover their short term debts in spite of their limited funding applying liquidity formulae. It is recommended to carry out year reports of the financing management so as to make immediate decisions and support this way the payment to providers, carry out the payments to the public sector to improve the enterprise cash flow, ask for new terms for payment, establish a chronogram of priority payments to avoid accumulation of values generating fines and interests, fix fixed providers with stable commercialization systems with good terms generating the entity resources and maintain acceptable loan levels so that the enterprise liquidity may increase and permit to carry out the activities in a coordinated way.