Análisis financiero como herramienta para la toma de decisiones empresariales caso HARSAJUDI S.A.

Abstract

This document shows the development of a practical case for obtaining the third level degree in the UTMACH, whose subject is Financial Analysis as a tool for business decision making in the company HARSAJUDI S.A. The objective was to determine the financial situation of the company through financial analysis and the use of indicators to optimize the decision-making process. This study is qualitative, based on exploratory research as its methodology sought to provide information to support the development of quantitative analysis; Five stages have been incurred from the exploratory theoretical foundation to the drafting of recommendations based on an action plan for decision making. It was obtained as results that, depending on the business line, financial indicators can be used for the valuation of the information, as was the identification of the increase in liquidity and working capital along with the decrease in the return on investment and assets, in addition to that the horizontal and vertical analyzes determined that the company has increases in liquid assets and long-term debt growth. It was concluded that financial analyzes have different interpretations and can be used for specific situations.