Análisis e interpretación de los estados financieros y su aporte en la toma de decisiones en el Cae El Oro.

Abstract

At present, within the institutions there are deficiencies in financial analysis, which does not allow the entity to constantly improve in the activities that correspond to it, for this reason it is necessary to have analytical instruments such as financial indicators, as a vertical and horizontal analysis to examine and interpret financial information for proper decision making within the entity. For this reason, the purpose of this case study is to analyze the financial indicators in order to contribute to the decision-making of CAE EL ORO in the city of Machala in the periods 2019, 2020 and 2021; To carry it out, a methodology was applied that starts from the positivist paradigm, with a quantitative approach because it analyzes data established in exact sciences to provide answers to research questions through statistical methods, which will always be verifiable. With an analytical-descriptive investigation. The results indicated that the CAE EL ORO, manage administrative processes in an inadequate way because they do not apply any financial evaluation system that collaborates to publicize the economic-financial reality of the institution, which causes the entity to make decisions inefficient financial administration.