Análisis contable y financiero del capital de trabajo y la palanca de crecimiento en el sector comercial de la ciudad de Cuenca (2008-2018)
Fecha
2023-07-05Autor
Sisalima Taday, María Soledad
Espejo Espejo, Tania Maribel
Institución
Resumen
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.