Análisis a los estados financieros para la toma de decisiones en la empresa Econdi S.A. en los períodos 2019 a 2022.

Abstract

Business decision-making is influenced by internal factors (operational management, work environment) and external factors (tax regime, competition, socio-political problems), which is why the financial manager focuses on the results obtained from the fiscal period for them using financial tools in the examination of financial statements are feasible for the recognition of the economic situation and encourage actions that achieve greater economic benefits. Business strategies are created with the results obtained, which is why this analysis is a review of the financial statements of the company Econdi S.A. in the four accounting periods, allowing the recognition of the development during the pandemic, post-pandemic, as a result of which is the decrease in liquidity and solvency. To determine these results, an evaluation of the balance sheet was carried out, using financial ratios, specifically liquidity and solvency. These indicators are practical to understand the economic state and, therefore, in which approach there are alerts and how to act on them. Likewise, a qualitative analysis was carried out, a survey of financial personnel to identify the performance of employees in meeting the entity's goals. And observe that those tools. By recognizing all the elements involved in decision-making, it helps reduce risks and improve both economic and social performance. The importance of using financial tools as the main axis in future decisions is highlighted. As a result, it was observed that the company presents illiquidity, therefore, the timely payment of obligations to third parties and internal parties is impossible, generating inconveniences in the operational part of the company.