Aplicación de las razones financieras de actividad en una organización: gestión y repercusiones en la liquidez.

Abstract

Financial analysis is essential for decision making, this depends on the future of a company, because it reveals the economic and financial situation, through the application of different financial indexes. The objective of this research is to determine the financial analysis of a certain company in terms of the administration of its resources, by means of the application of the financial ratios of activity, in order to establish the causes that affect the liquidity of the company such an organization. Liquidity demonstrates the ability of the company to convert its resources into cash quickly, to cover its financial obligations, which is why the correct administration of resources is fundamental in the cash conversion cycle; in this research, indexes such as portfolio recovery, average collection period, inventory rotation, average inventory age and the average operating cycle are key factors used for the comparative analysis of the impact on the liquidity of COMPLEX-U1 in the period 2016 and 2017. The methodology applied is qualitative, quantitative and descriptive, because through the theoretical foundation and application of formulas, the analysis and interpretation of the financial indexes is carried out, the results of this research are unfavorable, due to the delay in the recovery of the portfolio and the rotation of inventories, which reflects the deficiency in liquidity therefore, the company does not have the faculty to cover short-term financial obligations.