Evaluar la liquidez y rentabilidad en una empresa industrial de hierbas deshidratadas mediante la aplicación de indicadores financieros en el periodo 2023.

Abstract

The purpose of this study was to evaluate the liquidity and profitability of an industrial dehydrated herbs company during the period 2023, through a thorough study of essential financial indicators. The main focus was on financial indicators of liquidity and profitability. The evaluation of these financial indicators was based on the key economic items; which, in this case were: assets, liabilities, income and expenses. This information was found based on the financial balances provided by the company, and for a better understanding, the financial indicators for the period 2022 and 2023 were compared and the effect on both was established. Scientific information had an impact on the understanding of the topic and was used as a basis for formulating the problems. In terms of methodology, a quantitative methodology was used, with a positivist paradigm, descriptive analytical research, with an inductive method and a transectional design. It was decided to use research tools that represented the situation in which the industry finds itself; For this, the interview and the collection of financial data reflected in matrices made through Excel were applied. All the necessary information was collected, which was then processed, calculated, analyzed and subsequently interpreted. It was concluded that the industry during the 2023 period did not obtain a good level of liquidity and profitability, situations that occurred due to the poor financial organization of the entity, lack of commitment and lack of coordination between the company, clients and suppliers.