Análisis financiero y planeación estratégica en la empresa Aicrux Cia. Ltda. del cantón Balsas, provincia de El Oro, año 2024.

Abstract

The study of financial analysis through the application of indices has become one of the greatest instruments to be used when talking about the financial situation of a company. Financial analysis today represents a very important factor within any business context, that is why the need is created to implement an essential tool that allows to visualize business health through the application of financial analysis and indicators. The objective of this case analysis is based on examining the Statements of Financial Position and the Income Statement for the periods 2019 to 2021 of the company Alimentos e Industrias Cruz del Sur "AICRUX" Cia. Ltda., through the application of financial indicators and vertical analysis, to develop a strategic planning that contributes to the development of decision making, using a quantitative methodology, descriptive and non-experimental design, since the results obtained from the periods under study will be analyzed and compared. As well as the questionnaire instrument for data collection. The result of this research indicates that the company in relation to the data obtained from the vertical analysis and financial indicators, has had difficulties in liquidity and mostly in the uncollectible accounts of the last periods under study, so it is considered important to use a strategic plan to improve its business development. This research tries to support business development so that the organization can make administrative decisions that increasingly benefit in obtaining resources.