Análisis de estados financieros como método de medición cuantitativo de la auditoría de gestión. Caso de estudio: Ecoquimik Cía. Ltda.

Abstract

Companies in the industrial sector play an important role within the context economy of Ecuador, being one of the sectors that generate the greatest contribution in the Annual Gross Domestic Product (GDP). However, there are still companies with balance sheets devoid of financial analysis, which prevents the continuous improvement of the activities that they develop; Therefore, there is a need to have a mechanism of control that allows them to know the organizational performance through the application of an analytical tool to analyze and interpret financial information. before it exposed, the objective pursued by this study is to analyze the financial statements as quantitative measurement method of the management audit in ECOQUIMIK CÍA.LTDA. For this, the methodology used is a quantitative approach, with descriptive analytical research. The results show that the analysis is not used to measure the management of its operations, which is why they have been implemented guidelines to evaluate management through financial analysis that is taxed as a methodology for management auditing, and this in turn will serve the entity to evaluate your results, and determine the degree to which you have achieved your goals and objectives proposed by the industry in pursuit of making improvements that allow an effective management of your resources. With the above, it is concluded that the implementation of financial analysis as a tool for interpreting and diagnosing balance sheets collected by the management that the industry has developed in the process of auditing management, allow us to measure operational performance in terms of effectiveness, efficiency and economy; which allows evaluating and controlling that the goals that have been set are met. raised in the industry; considering this process as an opportunity for improvement.