Abstract

HUACCHILLO PARDO, Letty Angélica; RAMOS FARRONAN, Emma Verónica  and  PULACHE LOZADA, Jorge Leonado. Financial management and its incidence in the making of financial decisions. Universidad y Sociedad [online]. 2020, vol.12, n.2, pp. 356-362.  Epub Apr 02, 2020. ISSN 2218-3620.

The study was carried out taking as a sample a land company of Piura, Period 2017 - 2018, using as a correlational, non-experimental and transversal methodology. The population was comprised of the areas responsible for accounting and administration, covering 14 employees, the sample being equal to the population, since it is less than 50 individuals, using a census for convenience, among the collection techniques are surveys, interviews and Documentary file, in order to analyze the context of the problem. As a result, it was obtained that 35.71% rated the level of financial means as deficient, 28.57% qualified as regulating the situation of financial tools, while 35.71% also qualified as regulating the financial indicators, in where the general liquidity ratio showed a growth of 2,853, the net profit margin ratio showed a growth of 0.008, and the debt ratio reflected a growth of 0.031, evidencing that the financial management presents deficiencies based on decision making financial, being necessary to perform a series of strategies based on the generation of financial documentation to make financial and investment decisions properly.

Keywords : Means; tools; indicators; decisions; financial investment.

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