Análisis de los estados financieros mediante razones de liquidez y gestión a una empresa comercial para la toma de decisiones.

Abstract

The objective of this work was to analyze the financial statements of the commercial company "JAS Electronics" by applying the financial tools of liquidity and management, to know the financial health of the company to meet its short-term financial obligations. The methodology of the study was based on a quantitative approach under the positivist paradigm, the analytical method was applied and the type of research was descriptive. For the collection of information, the survey technique was used, the study instrument being a questionnaire of questions prepared with 21 items. The questionnaire was applied to financial managers, analysts and accountants of the company, and for the processing and analysis of the information the statistical program Microsoft Excel was used. The results of the study showed that there are deficiencies in the application of liquidity and management tools, since the analysis revealed that the company does not apply or interpret these reasons adequately, which limits its ability to accurately assess its financial health and decision making. Therefore, it is suggested that the financial team be regularly trained on the correct use and interpretation of financial ratios regarding liquidity and management.