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Title: Anàlisi economicofinancera de Webcargo i evolució des de la seva adquisició per Freightos
Author: Chaves Alberca, Cristina
Tutor: Creixans Tenas, Judit
Keywords: economic and financial analysis
air cargo
revenue recognition
Issue Date: Jun-2019
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: The focus of this study is on the economic and financial analysis of Webcargo, S.L. during the period 2014-2018 through the analysis of its annual reports, the environment in which it develops its activity as well as the evolution of the macroeconomic environment to answer the basic question: "Has Webcargo suffered economic-financial changes after its purchase by Freightos?". From the study and analysis of these data it is concluded that the acquisition of Webcargo by Freightos has led to a worsening in the results of the company quite significant, both patrimonial and financial, due to the change imposed on the recognition of the sales of the company, which implies, despite the increase in the actual real turnover of the company, a decrease in the recognized amount of the turnover and an increase in the periodicities in the current liabilities of the company, because only the part of software sales that have taken place during the current year is recognized. This change has led to a worsening in the financial analysis ratios at a generalized level, the working capital, the indebtedness ratios and the economic and financial profitability. The study finalizes with the analysis of the future prospects of Webcargo as well as a series of proposals and recommendations to improve the situation with which it is based on the impact that Freightos has left on the company after its acquisition.
Language: Catalan
Appears in Collections:Bachelor thesis, research projects, etc.

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