Resumo

BECERRA MOLINA, Edison; OJEDA ORELLANA, Remigio; LITUMA YASCARIBAY, Mónica  e  CARRASCO RUANO, Tatiana. Analysis of financial statements as a useful tool for economic management in the aftermath of the pandemic covid 19. Universidad y Sociedad [online]. 2023, vol.15, n.3, pp. 263-272.  Epub 30-Jun-2023. ISSN 2218-3620.

Financial analysis is a tool that makes it possible to make relative comparisons of different businesses and facilitate decision-making on investment, income, profits, working capital, financing, action plans, and control of operations, among others. The objective of the research was to achieve a diagnostic characterization that would enable the economic actors involved in the organization or directly involved to make the most relevant decisions. The research was conceived on the basis of the positivist research paradigm. A non-experimental, cross-sectional and descriptive design was applied, supported by the available documentary analysis. The sampling made it possible to identify 600 subjects corresponding to micro, small and medium-sized entrepreneurs. The study applied to industrial companies indicates that in 2019 they reached 46.11%, in 2020 it dropped to 43.96% -due to the pandemic- and in 2021 the margin rose to 46.04%, which implies that in the critical period the companies had to be aware of the threats due to the fall in sales, the decrease in profit margins and the increase in the average collection period. It is concluded that the planning process must integrate strategic and financial planning, the first goes from the definition of the business to the determination of objectives and strategies, including prospective analysis, the second takes strategic planning as the main plus and from there starts the monetary quantification until the financial statements are analyzed and projected, for correct decision making.

Palavras-chave : Analysis; Post-COVID; Industry; Financial ratios; Financial information.

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