Elaboración de estados financieros y análisis de los indicadores de gestión de una pymes.

Abstract

In small and medium-sized enterprises (SMEs), it is vitally important to know whether the administrative strategies applied during a given period are leading to the achievement of the proposed objectives, which is why an instrument is required to show the level of compliance achieved. In this sense, management indicators appear for businesses as the tool that allows them to analyze their financial situation through the information provided by the financial statements for the year to be evaluated. Therefore, the general objective of this work is to prepare the financial statements of an SME and then apply the management indicators provided by the Superintendence of Companies, Securities and Insurance (SUPERCIAS) in order to analyze the effectiveness of the administrative policies applied during the fiscal year. The methodology applied during this work is quantitative since the results to be presented will be in numerical terms, supported by descriptive research that will allow the collection of information through a bibliographic review in scientific sources, which will contribute to the conceptualization of terms related to the topic addressed; likewise, financial information of the selected SMEs will be used. The results obtained in this research will serve as an information tool to identify the effectiveness and efficiency of the procedures applied, and their capacity to achieve the proposed goals and, if necessary, to make improvements in the policies that are not generating the expected results.