La planificación financiera como herramienta sustancial para medir la rentabilidad empresarial. caso Dekautopartes S.A ciudad de Machala.

Abstract

Financial planning in different companies, allows adequate control of organizations in relation to their financial resources, to achieve their business objectives, avoiding future mistakes in making business decisions, however, despite the possibility of visions that this tool could achieve in the organization of financial resources, in practice there is no harmony between theory versus what is evidenced in the business environment. The objective of this article is to determine the financial situation, through the analysis of the financial statements, through planning tools, to measure the degree of profitability of the company Dekautopartes S.A of the City of Machala. A mixed study is carried out, with a contemporary approach that mixes the qualitative and quantitative method, based on techniques such as interview, observation guide and interpretation. It is concluded that financial planning helps to improve the management of business assets, thus allowing not to make mistakes that harm the liquidity of the company in the short and long term.