Diagnóstico y Propuesta del Modelo Z2 Altman en la Empresa Constructora Etinar S.A. de la Ciudad de Guayaquil-Ecuador en el periodo 2017-2020

Tesis Materias > Ingeniería
Materias > Educación
Universidad Internacional Iberoamericana México > Docencia > Trabajos finales de Máster
Universidad Internacional Iberoamericana Puerto Rico > Docencia > Trabajos finales de Máster
Cerrado Español En la presente investigación se realizó un Diagnóstico y propuesta del modelo Z2 Altman en la empresa Constructora Etinar S.A. de la ciudad de Guayaquil-Ecuador en el periodo 2017 -2020, en donde se verificó la situación económica y financiera de la empresa durante el periodo antes mencionado. A partir de ello, se tuvo como objetivo, elaborar un diagnóstico financiero y una propuesta a futuro de poder aplicar en la empresa el modelo econométrico Z2 Altman y así detectar si la misma estaría en una posible bancarrota o insolvencia financiera. La metodología que se aplicó es el trabajo de campo y documental, en la primera técnica se efectúa una entrevista al gerente general y contador general de la empresa para así contar con información valiosa que pueda ayudar con la aplicación de cada uno de los objetivos planteados y en la segunda técnica se realiza el análisis vertical, horizontal y los ratios financieros del balance de situación y cuenta de resultados. Los resultados obtenidos permiten rebelar la situación financiera de la empresa, en donde se encuentra económicamente con cierta variabilidad pero estable durante todo el periodo, identificando que el año 2017 fue el mejor de todos ya que el total de sus activos fue de $32.132.243,00 con utilidad neta de $940.322,00 siendo el de mayor crecimiento durante los 4 años y referente a la aplicación del modelo Z2 Altman se alcanzó resultados muy interesantes en donde la empresa para el año 2017 estuvo en zona gris pero no en peligro de quiebra y el resto de años no tuvo ningún peligro de quiebra, es decir los resultados fueron muy positivos. Se determina que el modelo econométrico Z2-Score de Edward Altman usa una técnica estadística de nombre análisis discriminante múltiple lo cual es totalmente práctico y de fácil aplicación, en donde sus resultados nos permiten conocer el escenario económico durante el periodo 2017 – 2020 suministrando información positiva para la toma de decisiones de los accionistas y directivos de la empresa Etinar S.A. concluyendo que es totalmente viable y necesario aplicar este modelo en un futuro. metadata Zambrano Tapia, Jonathan David mail catjonathann@hotmail.com (2022) Diagnóstico y Propuesta del Modelo Z2 Altman en la Empresa Constructora Etinar S.A. de la Ciudad de Guayaquil-Ecuador en el periodo 2017-2020. Masters thesis, SIN ESPECIFICAR.

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Resumen

En la presente investigación se realizó un Diagnóstico y propuesta del modelo Z2 Altman en la empresa Constructora Etinar S.A. de la ciudad de Guayaquil-Ecuador en el periodo 2017 -2020, en donde se verificó la situación económica y financiera de la empresa durante el periodo antes mencionado. A partir de ello, se tuvo como objetivo, elaborar un diagnóstico financiero y una propuesta a futuro de poder aplicar en la empresa el modelo econométrico Z2 Altman y así detectar si la misma estaría en una posible bancarrota o insolvencia financiera. La metodología que se aplicó es el trabajo de campo y documental, en la primera técnica se efectúa una entrevista al gerente general y contador general de la empresa para así contar con información valiosa que pueda ayudar con la aplicación de cada uno de los objetivos planteados y en la segunda técnica se realiza el análisis vertical, horizontal y los ratios financieros del balance de situación y cuenta de resultados. Los resultados obtenidos permiten rebelar la situación financiera de la empresa, en donde se encuentra económicamente con cierta variabilidad pero estable durante todo el periodo, identificando que el año 2017 fue el mejor de todos ya que el total de sus activos fue de $32.132.243,00 con utilidad neta de $940.322,00 siendo el de mayor crecimiento durante los 4 años y referente a la aplicación del modelo Z2 Altman se alcanzó resultados muy interesantes en donde la empresa para el año 2017 estuvo en zona gris pero no en peligro de quiebra y el resto de años no tuvo ningún peligro de quiebra, es decir los resultados fueron muy positivos. Se determina que el modelo econométrico Z2-Score de Edward Altman usa una técnica estadística de nombre análisis discriminante múltiple lo cual es totalmente práctico y de fácil aplicación, en donde sus resultados nos permiten conocer el escenario económico durante el periodo 2017 – 2020 suministrando información positiva para la toma de decisiones de los accionistas y directivos de la empresa Etinar S.A. concluyendo que es totalmente viable y necesario aplicar este modelo en un futuro.

Tipo de Documento: Tesis (Masters)
Palabras Clave: Diagnóstico financiero, Estados financieros, Análisis vertical y horizontal, Ratios o indicadores financieros, Modelo Z2 Altman.
Clasificación temática: Materias > Ingeniería
Materias > Educación
Divisiones: Universidad Internacional Iberoamericana México > Docencia > Trabajos finales de Máster
Universidad Internacional Iberoamericana Puerto Rico > Docencia > Trabajos finales de Máster
Depositado: 03 May 2024 23:30
Ultima Modificación: 03 May 2024 23:30
URI: https://repositorio.unib.org/id/eprint/3092

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