Evaluación de la gestión financiera de la empresa Distrigranda Cía. Ltda., de la ciudad de Loja, periodo 2016-2018, para medir la rentabilidad.

Abstract

The objective of this study was to evaluate the financial management of Distribuidora Granda “Distrigranda Cía. Ltda”, in the city of Loja, during 2016-2018, in order to determine its profitability and verify if its business activity is about the commercialization of mass consumption products. In order to evaluate financial management, compliance with certain management guidelines was taken into account; a questionnaire was carried out and statistical techniques were applied. Consecutively, the Financial Statements of the company during 2016, 2017 and 2018 were analyzed, through vertical and horizontal analysis and financial ratios. In 2016, the company presented operating income that reached 99.87% and that represented sales. While non-operational income that only corresponded to 0.13% with a net loss of 0.20%. Additionally, in 2017, its operational income was 99.95%; it represented 99.94%, of sales and, 0.01% income for merchandise promotion. However, non-operational income only corresponded to 0.05%, with a net profit of 1.54%. Finally, in 2018 operating income represented 99.95%; which 98.15% were for sales and 1.80% for income of merchandise promotion. Meanwhile, non-operational income corresponded only to 0.05%, and its net profit to 0.13%. According to the return on equity (ROE), the shareholders' investment generated a return of 1.84%, 10.35% and 1.02% respectively. The management of the company to generate income and growth from equity financing was not efficient enough. Problems were identified in the profitability area due to excessive selling costs. Therefore, it is recommended to increase the selling price to the public to increase the profit margin or to consider the existence of several suppliers to choose competitive costs.