Abstract

BARRETO GRANDA, Nataly Belén. Financial analysis: substantial factor for decision making in a business sector company. Universidad y Sociedad [online]. 2020, vol.12, n.3, pp. 129-134.  Epub June 02, 2020. ISSN 2218-3620.

The objective of this research was to base financial analysis as a substantial factor in decision-making in a company in the commercial sector, for which the financial statements were analyzed, their main liquidity, management, profitability and indebtedness ratios were calculated, as well as identify the current reality in the decision making of the Commercial Company. The study was a descriptive level quantitative approach and cross-sectional type where the interview and documentary analysis form were used as instruments to extract the values ​​from the financial statements that allowed the horizontal analysis to be performed and the ratios to be calculated. It is concluded that the profitability of the company is very low since it does not reach 2% of sales, due to an excess cost of sales, however, liquidity has increased from 2.3 to 14.51 times its current liabilities. , the activity has doubled and long-term debt has been eliminated, which is why the company's working capital decreased. All this has forced the company to postpone its expansion projects pending a better financial situation for the company.

Keywords : Financial information; decision making; financial analysis; financial ratios.

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