Análisis económico de la empresa “Almacenes Boyacá” S.A. durante el periodo 2019-2020.

Abstract

The purpose of this investigative work is to analyze the economic - financial situation of the Boyacá Warehouses for the periods 2019 and 2020, through the methods of horizontal, vertical analysis and financial indicators, so that their administrators make timely decisions. Applying a methodology with a quantitative approach and bibliographic modality of descriptive level, pointing out the most relevant characteristics in the variations of the financial statements. Resulting in an evident decrease in current assets and aggregation in non-current fixed assets due to revaluation of assets, on the other hand, the indicators present a subtraction in their liquidity and solvency levels, however, the leverage is within the acceptable range of the 1 to 2.5 dollars for every dollar invested. Concluding that the company presents significant variations with a negative charge in relation to its financial liquidity, unfavorable commercial productivity and its assets are not being used in its entirety, however its liquidity level is in the operational range, recovering its credit portfolio. between 56 and 61 days.