Análisis de la situación financiera para mejorar la toma de decisiones en DECORITSA S.A. de la ciudad de Machala, periodo 2020-2019.

Abstract

The general objective of this research is to determine the importance of the analysis of financial information in DECORITSA S.A. in the city of Machala, period 2020-2019; for this a qualitative methodology was applied, of phenomenological type, the analytical method and induction in the search for information and in the analysis and processing of data collection in empirical research. For the collection of information, an interview was applied to the manager of DECORITSA S.A. and to the accountant, in this diagnosis it was detected that in this company the analysis of the financial situation is limited due to the lack of managerial management; to this is added the scarce strategic planning so that in the institution that is the object of study the correct decisions are not taken. This shortcoming does not allow the company to have liquidity and profitability. For this reason, a guide is presented so that a good financial analysis can be carried out and lead the company towards a better economic future with solvency and profitability.