La crisis financiera causada por covid-19 y su impacto en los estados financieros de Volcan Compañía Minera S.A.A. año 2020
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Date
2022
Authors
Romero León, Emerson Edvik
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Publisher
Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación tiene como objetivo determinar el impacto de la crisis financiera causada por covid-19 en los estados financieros de Volcan Compañía Minera S.A.A., año 2020. La metodología empleada fue no experimental (ex post facto) – descriptivo, ya que la información utilizada corresponde a hechos acontecidos en el pasado los cuales no pueden ser manipulados, además se describirá la situación económica y financiera de la empresa respecto a la liquidez, el endeudamiento y la rentabilidad. Los datos son obtenidos mediante el uso de la técnica llamada análisis documental y la herramienta guía de análisis documental. La técnica utilizada para el análisis e interpretación de los datos es el análisis estadístico descriptivo, ya que la información se presentará mediante tablas y gráficos que facilitarán su compresión. El objeto de estudio son los estados financieros de Volcan Compañía Minera S.A.A., por lo que la muestra y la población son la misma empresa. Las conclusiones que se obtuvieron son principalmente que la empresa atravesó por una crisis financiera en el segundo trimestre del año 2020, la cual fue causada por la pandemia de la covid-19, presentando un impacto en la liquidez, el endeudamiento y la rentabilidad.
ABSTRACT The objective of this research work is to determine the impact of the financial crisis caused by covid-19 on the financial statements of Volcan Compañía Minera S.A.A., year 2020. The methodology used was non-experimental (ex post facto) - descriptive, since the information used corresponds to events that occurred in the past which cannot be manipulated, in addition, the economic and financial situation of the company will be described with respect to liquidity, indebtedness and profitability. The data are obtained using the documentary analysis technique and documentary analysis guide. The technique used for the analysis and interpretation of the data is the descriptive statistical analysis, since the information will be presented in tables and graphs that will facilitate its comprehension. The object of study is the financial statements of Volcan Compañía Minera S.A.A. Therefore, the sample and the population are the same company. The conclusions obtained are mainly that the company went through a financial crisis in the second quarter of the year 2020, which was caused by the covid-19 pandemic, presenting an impact on liquidity, indebtedness and profitability.
ABSTRACT The objective of this research work is to determine the impact of the financial crisis caused by covid-19 on the financial statements of Volcan Compañía Minera S.A.A., year 2020. The methodology used was non-experimental (ex post facto) - descriptive, since the information used corresponds to events that occurred in the past which cannot be manipulated, in addition, the economic and financial situation of the company will be described with respect to liquidity, indebtedness and profitability. The data are obtained using the documentary analysis technique and documentary analysis guide. The technique used for the analysis and interpretation of the data is the descriptive statistical analysis, since the information will be presented in tables and graphs that will facilitate its comprehension. The object of study is the financial statements of Volcan Compañía Minera S.A.A. Therefore, the sample and the population are the same company. The conclusions obtained are mainly that the company went through a financial crisis in the second quarter of the year 2020, which was caused by the covid-19 pandemic, presenting an impact on liquidity, indebtedness and profitability.
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Keywords
Crisis financiera, Covid-19, liquidez, Endeudamiento, Rentabilidad