Situación financiera de la empresa maravilla Vivancel Cía. Ltda. Periodo 2017 2018: el análisis financiero como una herramienta eficaz.

Abstract

There are many companies in the world that seek to excel in a highly competitive environment, so the execution of the analysis of the financial statements will give a clear and real idea of the financial and economic situation of the company, becoming a useful and effective tool for when planning the strategies, and in the decision making process, to avoid falling into an unexpected financial imbalance at some time, which destabilizes the economic situation of the company, in that sense you should know which with the limits financial of each company, to make the pertinent adjustments; This research work, analyzes the financial statements of the company “Maravilla Vivanceli Cía. Ltda. ”, The same that focuses its operations on shrimp production, the company is recently created, so there is an insufficient analysis of the financial statements, incurring that the owners do not know the real economic situation of said entity, in Based on the above, the study will show a real diagnosis of the economic and financial situation, through the application of tools, vertical, horizontal analysis and different financial indicators, such as liquidity, debt, activity and profitability, whose information, analysis and interpretation will be true and of quality, that faithfully represent the characteristics, and economic situation of the entity, that can be used as a guide or tool, so that its managers adopt the measures and strategies that it deserves, in making of suitable decisions, which routes the company towards organizational efficiency, all this framed in the application of IAS, IFRS and current legal regulations, the research is based on the quantitative modality using the deductive and non-experimental method within it using the transectional design; In the process of collecting the information, it was provided directly by the company under study and once obtained, the vertical analysis and the horizontal analysis of the financial statements were executed, said study shows a downward trend in The balance of the accounts shown in the balance sheets, additionally were applied, financial ratios based on liquidity, activity and profitability indebtedness, which in its interpretation is clearly described, depending on liquidity, the company presents difficulties in the capital of work since this result is presented in negative, of the application of the current reason and fast reason this demonstrates that the company presents difficulties to cover its current liabilities; from the application of the financial indicators of indebtedness, it is demonstrated that the company has a very high level of indebtedness, as determined by the debt ratio and the equity debt ratio; After applying the financial activity indicators, in this result, the company showed a receding effect in the reading of its main indicators, as evidenced by the inventory turnover, average payment period and rotation of total assets that decreased the coefficient of each depending on the previous period; In the application of the financial profitability indicators, a gross profit margin in sales was obtained a little higher than the previous period, which contrasted with the rest of the indicators, considerably lowering their profitability, obtaining a coefficient in the margin operating profit and net profit margin reduced by half of the previous period, consequently the company's ROA reduced its index by approximately one third, while the ROE showed a downward trend very slightly.