Análisis de la situación financiera en relación a la rentabilidad de Pharmachala Cia. Ltda. periodo 2020-2021.

Abstract

The study subject requires a financial analysis due to the present deficiency in his financial situation in relation to the profitability of the company in which it allows the entity to make timely financial decisions based on the direction of his company to maximize its profitability according to This need is created due to its deficient inventory control, which therefore presents an inadequate inventory rotation, as well as a deficiency in the accounting of sales, which would generate problems with the tax part and an erroneous indicator of profitability. Given this, an analysis of the financial situation of PHARMACHALA CIA is presented. LTDA. Period 2021 - 2021 in which it allows to study the cases of financial indicators and detect which aspects are those that must be improved for their better direction. The objective of this research work is to analyze the financial situation in relation to the profitability of PHARMACHALA Cia. Ltda., in the 2020-2021 period, for this it is necessary to analyze the financial statements of the entity, for this purpose the financial indicators or ratios will be used, establishing their influence on the profitability of the entity, in addition it seeks to analyze the management of inventories, through internal control, determining its impact on the entity's profitability indexes. For the foregoing, in the methodological context, the application of the quantitative approach with an exploratory and descriptive perspective is available, in addition, relevant data related to the problem posed will be collected through the inductive-deductive method, establishing as a focus of research what refers to the subject. study, for this, with regard to financial information, the financial statements reported to the Superintendency of Companies during the aforementioned periods will be obtained. At the same time, the determination of the sample will be non-probabilistic, of a voluntary type, in addition, methodological instruments such as interviews, surveys and observation guides will be used to identify and know the perspective of the object of study.