Enfoque económico de la empresa “Mascaro S.A.” mediante la aplicación de los indicies financieros 2018-2019.

Abstract

The development of the business sectors and the global economy consider the capacity of the human being as the main point for the generation of transformations based on new ideas; Likewise, there is a need to improve the information systems in the financial-accounting technical processes and the efficiency in their application, in this way it will be possible to transform the knowledge based on the technological support. The level of development acquired by humanity demonstrates that institutions must go hand in hand with technological changes in order not to be left behind in their forms of production, in their financial, administrative and accounting processes, that is, to rehabilitate their productive management and Establish the key procedures. The research focuses on the analysis and interpretation of the financial statements of MASCARO S.A. from the city of Machala, corresponding to the 2018 - 2019 periods, for this purpose, the objectives were “To carry out an economic approach through financial indicators of solvency, liquidity and profitability of the company“ Mascaro S.A. ” to determine the problems that affect its growth and development, based on which policies will be established to improve business management ”and“ Evaluate through financial indicators the behavior of the company “Mascaro S.A.” During the period 2018-2019 and determine the fulfillment of the planned objectives ”, for this the financial statements of the company“ Mascaro SA ”were used, and the vertical, horizontal and financial indicators analytical methods, after the financial analysis of the company “Mascaro SA” It was possible to establish the following conclusions, the cost of sales of the company is very high, this increased more in 2019, from 66% to 72%, thus decreasing the profits of the company; administration and sales expenses are also higher during the year 2019, it doubled, all this is reflected at the end of the 2019 fiscal year, in which profits are negative by -0.2%. Document accounts and accounts receivable from unrelated customers, other related accounts receivable, and the provision of bad accounts keep the company even with accounts receivable problems, which hinder its financial performance. Obligations with financial institutions have increased current liabilities by 24% compared to 2018. The company's net worth increased by 6%. The financial conditions of the company were better during 2018, this is reflected in the main indicators such as solvency, acid test, working capital and profit margin, so it is recommended to carefully monitor costs of sale and accounts payable in relation to solvency, there must be a relationship between the amount of the liability and the equity of the company, in addition to this, it is also recommended the establishment of appropriate credit policies, consistent strategies that allow controlling your accounts receivable, reduce the risk of bad debts; Likewise, accounts payable must be managed efficiently, thus avoiding unnecessary debts.