info:eu-repo/semantics/article
THE FINANCIAL ANALYSIS: A FINANCIAL EVALUATION INSTRUMENT IN THE COMPANY LA FABRIL
El análisis financiero: Un instrumento de evaluación financiera en la empresa La Fabril.
Registro en:
10.56124/sapientiae.v5i10.0050
Autor
Macías-Arteaga, María Fernanda
Sánchez-Arteaga, Alex Alfonso
Resumen
In order to achieve sustainable growth, companies, in addition to the efficient administration of their human resources, require the existence of efficient financial evaluation mechanisms that allow making the right decisions, therefore, it is conducive for companies to use a financial analysis that allows them to evaluate the situation and the real economic and financial performance of a company, detect difficulties and apply appropriate corrective measures to solve them. In this sense, the objective pursued by this research is to determine the economic growth of the company "La Fabril" located in the city of Manta" through the analysis of the 2017-2018 financial statements. For this, a non-experimental methodology was used. , of a descriptive type, in addition to a bibliographic review and the financial statements provided by the company under study, a vertical and horizontal analysis was developed to identify the economic and financial aspects that show the conditions in which the company operates with respect to the level of liquidity, solvency, indebtedness, efficiency, performance and profitability Among the main results in macroeconomic terms in which Fabril operates are stable and do not represent significant risks for its expansion plans, thereby facilitating decision-making managerial, economic and financial in business activity.
Keywords: Financial Analysis, Manufacturing, Financial Statements, Indicators, Finance. Para conseguir un crecimiento sostenible las empresas además de la administración eficiente de su recurso humano, requiere de la existencia de eficientes mecanismos de evaluación financiera que permitan tomar decisiones acertadas, por consiguiente, es propicio que las empresas empleen un análisis financiero que les permita evaluar la situación y el desempeño económico y financiero real de una empresa, detectar dificultades y aplicar correctivos adecuados para solventarlas. En tal sentido, el objetivo que persigue la presente investigación es el de determinar el crecimiento económico de la empresa la Fabril ubicada en la ciudad de Manta" a través del análisis de los estados financieros 2017-2018. Para ello se empleó una metodología no experimental, de tipo descriptiva, además de una revisión bibliográfica y de los estados financieros proveídos por la empresa objeto del estudio se desarrolló un análisis vertical y horizontal para identificar los aspectos económicos y financieros que muestran las condiciones en que opera la empresa con respecto al nivel de liquidez, solvencia, endeudamiento, eficiencia, rendimiento y rentabilidad. Entre los principales resultados en términos macroeconómicos en los cuales se desenvuelve la Fabril son estables y no representa riesgos significativos para los planes de expansión de la misma, con ello se facilita la toma de decisiones gerenciales, económicas y financieras en la actividad empresarial.
Palabras clave: Análisis Financiero, Fabril, Estados Financieros, Indicadores, Finanzas.
ABSTRACT
In order to achieve sustainable growth, companies, in addition to the efficient administration of their human resources, require the existence of efficient financial evaluation mechanisms that allow making the right decisions, therefore, it is conducive for companies to use a financial analysis that allows them to evaluate the situation and the real economic and financial performance of a company, detect difficulties and apply appropriate corrective measures to solve them. In this sense, the objective pursued by this research is to determine the economic growth of the company "La Fabril" located in the city of Manta" through the analysis of the 2017-2018 financial statements. For this, a non-experimental methodology was used. , of a descriptive type, in addition to a bibliographic review and the financial statements provided by the company under study, a vertical and horizontal analysis was developed to identify the economic and financial aspects that show the conditions in which the company operates with respect to the level of liquidity, solvency, indebtedness, efficiency, performance and profitability Among the main results in macroeconomic terms in which Fabril operates are stable and do not represent significant risks for its expansion plans, thereby facilitating decision-making managerial, economic and financial in business activity.
Keywords: Financial Analysis, Manufacturing, Financial Statements, Indicators, Finance.
Información del manuscrito: Fecha de recepción: 03 de mayo de 2022. Fecha de aceptación: 04 de julio de 2022. Fecha de publicación: 09 de julio de 2022.