El análisis financiero en la toma de decisiones y su impacto en la empresa Larvmar S.A. (2022-2023)

Abstract

The lack of knowledge in financial analysis at LARVMAR S.A. during the 2022-2023 period has negatively impacted the company, leading to poorly informed decision-making. The absence of expertise in applying financial ratios has hindered management’s ability to accurately assess the company’s financial situation. As a result, the organization has struggled to identify areas for improvement, optimize resources, and address potential financial risks, limiting its growth opportunities. Currently, the company's financial analysis relies on basic evaluations of sales reports, expenses, and balance sheets, without applying essential financial indicators. This has affected decision-making, as the lack of detailed profitability and liquidity assessments prevents a deeper understanding of the company’s financial health. The implementation of financial ratios in LARVMAR S.A.'s financial statements for 2022-2023 has revealed strong profitability and liquidity. However, the company does not fully leverage its assets to maximize benefits. To improve future decision-making, it is crucial to adopt a more rigorous financial analysis approach, incorporating key financial indicators to gain a comprehensive understanding of its economic situation.