Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015This dissertation consists of a study on the Spanish ceramic sector, a study in which
the ceramic industry is analyzed from different perspectives. First of all, the ceramic
industry in the global market is examined in order to obtain the position Spain ranks
compared to other countries; second, this thesis focuses on the national level and,
next, the subsectors that make up this industry are examined: the subsector of glaze
and that of ceramic tiles. At this point, the focus of this study changes from observing
both subsectors as somewhat complementary to obtaining a competitive vision
between both of them, carrying out a comparative study of the composition of their
annual accounts, profitability and liquidity in order to discover which is the most
beneficial subsector, and, therefore, which is the one that contributes to a greater
extent to the favorable position of the Spanish ceramic sector in the global market
