Desempeño financiero de la empresa “Carbón de Freddy” S.A. y su incidencia en la toma de decisiones período 2017.

Abstract

At present, in the face of the growing competition that can be observed of small and medium enterprises in the province of El Oro; what can be considered as an opportunity to excel in the offer of quality products or services; it is necessary that they be properly analyzed in terms of the results obtained and based on this take the necessary measures that lead to a better economic horizon; the investigative work is executed in a local mercantile organization, specifically in the company "Carbón de Freddy SA" whose main objective is to analyze the structure of the financial statements through vertical analysis, as well as to know their levels of profitability, liquidity, indebtedness and activity that has been achieved in 2017, basic support so that the administration establishes the appropriate strategies to achieve a better optimization of the resources invested and thus maximize their productive assets; in the core part of the research you can find the criteria or definitions of recognized authors about the topic addressed and closely related to the practice developed later, which allows the user of this information can assimilate the results in a way Objective and practical to use in their favor, at the end of the work are issued the appropriate conclusions and recommendations that at the discretion of its author without the most appropriate to contribute to the harmonious development of the company under study; It is very important to highlight that one of the methods that most help to achieve the objectives is the inductive - deductive with what could be assimilated, summarize valuable information to substantiate the economic events that have a direct link with its execution. As is known in the middle of Ecuador, there is a free supply and demand for products, where the merchant who enjoys an acceptable liquidity, in many cases overwhelms the microentrepreneurs who have to succumb to aggressive unfair competition, taking them even at the close of its operations; Another factor that is decisive in the business world is the one that is related to the financing that is needed to acquire or import quality raw materials to satisfy the needs of its clients, situation that is a limitation for small businesses that act with or that have at your disposal based on your ability to operate. Faced with this reality, micro and small businesses must make use of the greatest number of tools, strategies, procedures and others that allow them to be at the level of competence in terms of customer acceptability, since they are the ones that allow entry the cash required to continue operating normally, its managers must have the financial acuity to determine factors that are decisive when making decisions as they are the same that can lead the company to the desired horizon by investors for visualize a growth of your contributions.