Análisis financieros: una herramienta clave para la toma de decisiones de gerencia.

Abstract

Financial analyzes are considered a fundamental piece to be able to detect the situation, as well as the economic and financial performance of any organization, through which difficulties can be detected and then the necessary corrections can be made. The objective that has been raised through this study is to analyze what is the degree of relevance that is given to financial analysis as a key instrument in management decision-making, which is why a bibliographic study is carried out by means of theoretical bases of several authors. A financial analysis or study is based on the calculations of financial indicators, which are expressed by efficiency, solvency, performance, liquidity, indebtedness, and the profitability of the entity, financial analyzes are based on concrete amounts due to inflation the same amount that is provided by true, current, financial and accurate information. It can be concluded by stating that financial analyzes are both analytical and key management tools for the activities carried out by every organization, which determine the financial situations, which it is going through, thus allowing to recognize what the future it will have will be..