Análisis de los estados financieros mediante la aplicación de los indicadores financieros a la finca "Juana Fernández" del periodo 2019-2020.

Abstract

The present titling work called ANALYSIS OF THE FINANCIAL STATEMENTS THROUGH THE APPLICATION OF THE FINANCIAL INDICATORS TO THE FARM "JUANA FERNÁNDEZ" FOR THE PERIOD 2019-2020, was carried out under the characteristic of case analysis, in this sense, the problem raised is It refers to the ignorance that has existed in the administration that lies in the financial indicators to determine where there are shortcomings, deviations of the Company, making it difficult to make timely decisions that allow the owner to analyze the information and have favorable strategies for your organization. For which a financial analysis and interpretations of the application of indicators were carried out in order to determine the performance of the Farm and determine how the administration of resources is developed, and if the procedures applied to date are proving profitable for the Farm. Performing a financial analysis is very important for different organizations because it helps to identify in more detail how your company is doing, its resources, its profits, internal procedures and techniques, and thus make decisions that allow their growth. Selecting the type of methodology that will be used within the present work leads to a detailed study of each of the types of approaches and existing paradigms, reaching the conclusion that the following methodology will be used: Descriptive-explanatory research, the method deductive, transactional design, quantitative approach and through the application of a survey questionnaire to the accountant and Farm Manager for the correct execution of the case. For the execution and application of the indicators, the first point was to observe the analysis of the Financial Statements to proceed to apply the Indicators and obtain the results of each one for their respective interpretation, allowing to identify their level of Liquidity, indebtedness, activity and profitability. Graphically, the results obtained in each of the indicators were presented, and what each of the analyzed accounts consisted of was explained, which allowed reaching the conclusion that the Company has low liquidity to face its short-term obligations, but despite that, it can take actions to recover, in addition, the Farm has its own resources and avoids financing with third parties, and in terms of profitability, low percentages were obtained due to the high costs of sale and expenses , the same ones that deserve an efficient administration and control by the Farm, to obtain favorable results. In conclusion, it was possible to contribute to the owner of the farm by informing what were the results obtained in the application of financial indicators, with the respective recommendations for the correct decision-making based on these results, and in this way make the corresponding improvements.