Evaluación vertical, horizontal y su incidencia en los usuarios internos y externos de la empresa DELICIA S.A., periodo 2017-2018.

Abstract

The financial analysis is the evaluation of the financial statements that provides essential information for the management decision and third parties interested in its operation, allowing to know the current situation in which the company is. In the investigation, the financial evaluation was carried out on the Financial Status and Income Statement statements of the company Delicia SA, applying the vertical and horizontal technique, thus knowing the operation of the operations and their impact on internal and external users between different periods . Through the use of the descriptive method, the analysis allows the knowledge of the accounts that have more relevance for the development of the activities, likewise the comparison of two periods was made in order to provide percentage data that reflect the decrease and increase of the accounts. It was possible to determine that the company is profitable and sustainable due to the increase in its sales due to the fact that it is reflected in its accounts receivable, in addition to the opinion of the users when observing the results of the evaluation, it affects their decision making and forms an important role in the competitive environment of the organization.