La importancia del análisis e interpretación de los estados financieros como herramienta eficiente de la "Hacienda Claudia María" de Machala.

The present investigation focuses on the analysis and interpretation of the Financial Statements. This aspect is considered of great importance for the organizations, because it is through the analysis of the various results obtained in the organization it is possible to create diverse strategies that contribute to the normal business operation because it offers a correct diagnosis that will allow to take measures Corrective measures in order to avoid any risk situations that threaten organizational stability. The main characteristic of the financial analysis is the interpretation of the results, because through this activity it is possible to know the importance and the composition of the heritage and the results, with its proper interpretation it is possible to draw conclusions about the situation of the company in Several aspects, including the basic characteristics of organizations and predict their evolution over time. All companies have the need to carry out an Analysis of Financial Statements, and one of them is the Hacienda Claudia María, dedicated to the production and commercialization of bananas, the company has now seen the importance of having financial information Make decisions to guide the company in an appropriate way. The interest of analyzing and correctly interpreting the financial statements is based on the purpose of avoiding the inadequate decision-making that will lead the organization to a risk situation. For the correct analysis and interpretation the executives of the organizations have the adequate support of a financial tools that offer results on financial reasons that must be interpreted and analyzed since they give all the data required for the decision making in a company that collaborate to Exploit their resources better. The main objective of the organization is to: Determine the financial situation of the Hacienda Claudia María through the analysis and interpretation of the financial statements of the period 2015 - 2016 for decision making. And the specific objectives mention the importance of the correct analysis and interpretation of the financial statements. In order to achieve this objective, a documentary review and a field research were carried out that allowed the analysis of articles, books and other publications that deal with the importance of Interpretation of financial statements as an efficient control tool. Hacienda Claudia María presents a situation of financial instability, since part of the non-current assets are financed with current liabilities, which means that the company does not have sufficient liquidity to meet its more immediate debts. This situation implies a negative maneuver fund. To overcome this situation, the company may, among other things, carry out a capital increase or sell part of its non-current assets. If a situation of imbalance in the short term goes on too long, it would jeopardize the ability of the company to meet its short-term debts and lead to a state of suspension of payments.

• 1. Verfasser: Saavedra Ajila, Judith Valeria (author)
• Format: bachelorThesis
• Veröffentlicht: 2017
• Schlagworte: ESTADOS FINANCIEROS; ANÁLISIS; INTERPRETACRESULTADOSIÓN; TOMA DE DECISIONES
• Online Zugang: http://repositorio.utmachala.edu.ec/handle/48000/11623