ANÁLISIS DE INDICADORES ECONÓMICO FINANCIEROS EN EL PROCEDIMIENTO CONCURSAL. UN ESTUDIO EMPÍRICO
Fecha
2018-07-12
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Jaén: Universidad de Jaén
Resumen
[ES] Este trabajo tiene como propósito principal analizar las variables
económicas y financieras de una empresa desde que entra en
concurso de acreedores hasta que termina.
Empezaremos con una introducción en la cual hablaremos de la
crisis económica que empezó a dejarse notar en 2008, como
afectó a la economía española y en especial, como afectó a las
empresas y sectores.
Continuaremos explicando que es un concurso de acreedores, sus
tipos, fases y tras ello hablaremos de la empresa en la que nos
vamos a fijar para realizar el análisis.
A continuación nos introduciremos de lleno en el análisis de las
variables económico-financieras de la misma, tanto ratios
comunes como nuevos ratios.
Finalmente, terminaremos con la problemática del procedimiento
concursal y unas conclusiones.
[ES] The main aim of this paper is to analyse the economic and financial variables in a company from the beginning of its agreement with creditors to the end of it. We will begin with an introduction which discusses the economic crisis that began to take effect in 2008, how it affected the Spanish economy, and in particular, how it affected companies and the business sector. We shall continue by explaining what a creditors agreement is, the different types and stages and then we will look at the company which will be the focus of this analysis. Following this, we will introduce a full analysis of the economic and financial variables of said company both in terms of thecommon/usual ratios as well as the new ratios. Finally, we will end the paper by describing the problematic areas of the agreement process and draw some conclusions.
[ES] The main aim of this paper is to analyse the economic and financial variables in a company from the beginning of its agreement with creditors to the end of it. We will begin with an introduction which discusses the economic crisis that began to take effect in 2008, how it affected the Spanish economy, and in particular, how it affected companies and the business sector. We shall continue by explaining what a creditors agreement is, the different types and stages and then we will look at the company which will be the focus of this analysis. Following this, we will introduce a full analysis of the economic and financial variables of said company both in terms of thecommon/usual ratios as well as the new ratios. Finally, we will end the paper by describing the problematic areas of the agreement process and draw some conclusions.