Utilización de recursos informáticos en la aplicación de indicadores financieros e impacto en la toma de decisiones de Obsa S.A.

Abstract

This research is focused on the use of computer resources in the application of financial indicators and impact on the decision making of OBSA SA, this shows the results of the behavior of financial indicators such as liquidity, solvency, management and profitability through the use of computer resources, information that is important for its administrators and others related to the correct decision making and thus improve the performance of it. In the first instance, a theoretical foundation was made of the financial analysis, financial indicators and their classification, as well as how important is the use of information technologies in a company. Next, the financial indicators that are subject to control of the superintendence of companies, securities and insurance were calculated by means of the help of the computer tool EXCEL to the company OBSA SA from the financial statements of the 2017 period. Finally, the results obtained were proceeded to the analysis, which can be concluded that the company OBSA SA presents a moderate liquidity although it is not within the established parameters, in terms of solvency the company can cover its long-term obligations, in addition the managers must continue working for improve the profitability of the company since it presents a measured position. Being innovative in terms of IT tools allows us to optimize resources, since companies need key and timely information on processes for their reliable, efficient, efficient and economic management that contributes to the development of the same.