Análisis financiero con aplicación de las NIIF para las PYMES en la Compañía DISGRARSA S.A. de la ciudad de Riobamba provincia de Chimborazo, período 2015

Abstract

The present Financing Analysis, with the application of the NIIF for the PYMES in the company Disgrarsa S.A., of Riobamba city, was carried out to know the enterprise liquidity and solvency, being able to correctly apply accounting policies to attain the stated objectives. The work was started from a situational analysis based on scientific methods such as the FODA to the internal and external factors, questionnaires to the personnel and directives. It was determined that the company has an inadequate control and accounting record and they also have a lack of knowledge on the accounting treatment which must be given to the balance accounts under international financing information norms for the PYMES, which would help the enterprise to have a truthful, reasonable, opportune and comparable information and to know the real company financing statement for a good decision making. Carrying out the financing analysis under NIIF will allow the enterprise continuous development and will be a guideline for the correct implementation of accounting policies contributing to maintain an optimum control and record of the financing transactions through the commitment and interest of the enterprise directives and members.