Desempeño financiero de la empresa ml Romero Cía. Ltda. a través de las razones financieras.

Abstract

To achieve its purposes, an organization is based on financial analysis, which allows to know its current situation, in addition to having timely information to make sound decisions that help it to evolve in the future, and one of the instruments used to perform said evaluation. It's the financial ratios. The general objective is to establish a financial analysis through the application of the indicators of liquidity, activity, indebtedness and profitability to know the financial performance of the company comparing two accounting periods, in addition, perform the interpretation of the results obtained. In the present work qualitative-quantitative research was used, using instruments such as numerical data obtained from the financial statements, as well as the review of scientific articles and books by several authors. In conclusion, once the comparison of the years 2018-2017 was made, it was determined that the company currently has limited capacity to contract debts, delay in selling its products, in addition to having an increase in the value of accounts receivable because it increased customer financing and this has an impact on the usefulness of the exercise.