Aplicación de los indicadores financieros para la correcta toma de decisiones en sociedad diamante del periodo 2021.

Abstract

One of the drawbacks that small and medium-sized companies maintain is the lack of application of financial indicators, the same ones that allow to know in what situation the company is and if it can continue operating in future years. The objective of this work is the application of financial indicators for the correct decision-making in diamond society for the period 2021, since according to the investigation they have not been applied due to lack of time. The application of the different formulas to calculate the financial indicators and above all based on the values provided by the financial statements allow knowing in an efficient and transparent way if the company is able to continue with its economic activity. The methodology used is analysis and applied research, which provides various solutions to a possible problem. The instrument to be applied is the bibliographic one, using secondary sources such as scientific articles and journals of accounting information and financial statements. Financial indicators are applied to know the liquidity, indebtedness and performance index and in this way obtain information that will be of the utmost importance to know the situation of the company and make the decisions that apply in this case.