Análisis financiero, instrumento para la toma de decisiones financiera. Caso de estudio: Ginafruit S.A.

Abstract

One of the main responsibilities of the manager of a company is to make decisions that are decisive for the achievement of the goals and objectives set. The analysis of financial statements is a set of tools that are used to know the situation of the company in order to make economic and financial decisions. The main objective of this case analysis is to relate financial analysis as an instrument for making financial decisions in GINAFRUIT S.A. for the periods 2019 - 2020. Its scope focuses on analyzing the relationship between financial indicators and financial decision making and determining its importance as an application tool by company management. The methodology used for the elaboration of the work contains a quantitative approach, accompanied by a positivist paradigm, which is based on the deductive method, with an analytical investigation, of transactional design, using the closed survey technique and using the survey questionnaire as an instrument, applied to the accounting assistant, financial manager and accountant of the banana sector company in the study context. In the results after having applied the survey and the financial analysis to the basic financial statements, the level of liquidity, solvency, indebtedness and profitability that the company possesses was known, reflecting the company in a non-optimal economic and financially adequate level., as well as showed that the company does not have a due financial decision-making process and does not use financial analysis as a step to follow before making the financial decision. It is concluded that the application of financial analysis in GINAFRUIT S.A has a positive impact, influencing financial decision-making, allowing administrators to keep adequate control of their economic and financial resources.