Estado de resultados como aporte a la gestión administrativa, una visión desde los estudiantes de administración de la UTMACH.

Abstract

The income statement is a financial report for companies to evaluate the profitability of companies, helping in decision making. This study focuses on analyzing the income statement from what is established by the accounting technique, in order to establish the contribution to the administrative management of organizations. Through a quantitative methodological approach, based on a positivist paradigm, applying as a quantitative instrument (survey) to seventh and eighth semester students of the day and night section, which helped to identify various deficiencies in how the organization of the administrative process contributes to the income statement. The conclusions of the research are aligned with the income statement as a contribution to administrative management, the poor knowledge about the contribution that the income statement provides to administrative management, hinders future decision making of organizations. The correct interpretation of this financial statement facilitates the formulation of business strategies, budget control and the fulfillment of financial goals.