Análisis y evaluación a la Gestión Financiera de la Empresa Puebla Chávez y Asociados Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The present research was carried out to perform an analysis an assessment of financial management that allows improved making economic and financial decisions from Enterprise Puebla Chavez y Associates Cia. Ltda. in Riobamba city, Chimborazo province, since 2014. For the development of this proposed was feasible an analysis and assessment of financial management, the information was determined from three consecutive accounting periods, where the economic situation from Company was requested and was conducted trough analysis methods vertical, horizontal and financial índices compared to the year 2012 to 2014, it was established that the areas deserve greater attention by the administration are the current liquidity, because the limited coverage of current assets against the short-term obligations; reduced profitability, resulting from high operative and financial burden and above all the high level of indebtedness of the Company, which makes it much more risky than others in the same industry, since 2014 the level of indebtedness of the company reaches 91%. It is concluded that this research offers great contribution to the Company as it will help improve its financial management taking the right decisions through the proper application of analytical methods. Therefore it is recommended that an analysis and evaluation of the financial management on a regular basis to improve management in their decision making and are taken at time.