Estados financieros como herramienta de gestión para la toma de decisiones en las pymes de Machala.

Abstract

This study focused on the importance of financial statements as a management tool for decision-making in small and medium-sized enterprises (SMEs) in Machala. To achieve this, the number of active SMEs in the city was determined, the reasons why these financial statements did not always meet their intended objectives and goals were understood, and the significance of financial analysis for decision-making was assessed. The research followed a mixed-method approach, combining qualitative and quantitative methods, with data obtained through document review, tabulation of information collected through surveys, and a descriptive statistical analysis conducted in one of the selected companies from the sample. As a result, a total of 773 functioning SMEs were identified in the city of Machala, with a representative sample of 67 of them being worked with. The findings demonstrated that financial statements play a crucial role in the context of Machala's SMEs, as they provide essential information about the financial health of the businesses, enable early detection of potential deficiencies in economic management through the analysis of accounting accounts, and support strategic decisions. However, it was evident that at times, these financial statements did not align with the objectives and goals set by the SMEs themselves, due to a lack of attention to debt indicators, the absence of an automated system, and infrequent economic analysis of the entity.