Situación financiera de una empresa comercial en la ciudad de Machala en el periodo 2017: evaluación y toma de decisiones.

Abstract

The preparation of the following case study focuses on the lack of knowledge of the current financial situation of the company COMPLEX-U for the period 2017, so it is proceeded to perform the analysis and evaluation of the financial statements provided by the organization with in order to diagnose shortcomings in the financial indicators and thus be able to correct some affectation in time, information that will also be very useful for the future decision making on behalf of the management. The methodology applied to the following research is qualitative, because it will allow gathering the necessary information through scientific articles which will provide the necessary support for the statements that will be exposed in the conceptual development of the practical case, on the other hand the methodology used in the second part will be quantitative and descriptive. It will be quantitative because formulas and numerical components that will serve as financial tools will be used, and finally the descriptive methodology will be used, because based on the results, the respective analyzes will be issued that will allow to know the current situation of the entity. With the development of the case study it was possible to reach the conclusion that the company COMPLEX-U is in optimal conditions to be able to solve its short term debts without any problem, since its liquidity level is good, it has excellent capital of network, but in regard to rotation of inventories does not reach or appropriate therefore this is an indicator that does not meet as such.