Situación económica-financiera y su incidencia en la toma de decisiones en la hacienda Liliana en el año 2021.

Abstract

The present titling work, it focuses on analyzing the economic-financial situation of the Liliana farm in 2021, based on the financial reasons to describe its impact on decision-making. The company is dedicated to the production and sale of bananas, which had its beginnings in 1997. The banana sector is considered one of the monetary pillars both nationally and locally, being a main source of work. Due to the socioeconomic crisis caused by COVID 19, this sector was affected by the volume of exports, decreased income and contagion to personnel, causing a decrease in their profits, due to the inadequate interpretation of the financial reasons for which ignores the reality of the economic-financial situation affecting decision-making. The financial analysis is of great importance in providing the data to make decisions within the management, which would mean the feedback of controls, planning, developments and good administration within it. The problems that have existed are due to incorrect decision-making, by not analyzing the economic-financial behavior through the indicators. Alluding to decision-making, it is considered a multidisciplinary process within an organization where strategic planning is supported at the same time as a consecutive and intentional means that evaluates possible solutions for its development, the causes are identified as effects of the central problem as the lack of collection policies, ignorance of financial ratios, causing losses. For the development of this work, a research design was used that allowed to correlate the methodology in terms of the system to collect data and the use of the corresponding instruments (interview techniques, observation and checklist), which made it possible to validate said information. , which evidenced numerical results, validating the hypotheses raised, all this with the quantitative method with a descriptive and cross-sectional study, starting from a general reasoning towards the particular in relation to the financial indices that were obtained, in order to explain and describe the impact of financial information on decision making. Resulting in signs of competitiveness and good management of own resources, however, the absence of internal accounting policies and ignoring financial economic analysis for decision making showed that there is no clear and objective vision of the company, a decrease in movements between the assets and liabilities of the company, as well as a limitation in long-term operations due to the low leverage capacity. Therefore, it was recommended to design and implement accounting policies that allow shortcomings to be identified in time, avoiding financial problems, the use of management software to analyze different scenarios that financial information can present, in order to select the best option and reinforce empowerment. staff along with internal communication, which will allow diagnosing shortcomings and identifying potentialities that improve the financial situation.