Bibliographic citations
Reyes, M., (2018). Análisis financiero y su incidencia en la óptima toma de decisiones de una empresa comercializadora de lubricantes de los años 2015, 2016 y 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13720
Reyes, M., Análisis financiero y su incidencia en la óptima toma de decisiones de una empresa comercializadora de lubricantes de los años 2015, 2016 y 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13720
@misc{renati/519731,
title = "Análisis financiero y su incidencia en la óptima toma de decisiones de una empresa comercializadora de lubricantes de los años 2015, 2016 y 2017",
author = "Reyes Reyna, Milady Julissa",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present research work is intended to demonstrate that an adequate analysis and interpretation of the Financial Statements of the lubricant trading company, will significantly influence the optimal decision making on the economic and financial situation of the same and thus obtain a better performance in all and each of the operations. It has covered a theoretical framework that includes in its content: Theoretical bases of financial statements, decision making, financial analysis, as well as their respective analysis tools, definition of basic terms, background of the company and analysis of the environment of the company. Finally, a case study applied to the company Marketer of lubricants is presented, where the financial statements of the periods 2015, 2016 and 2017 have been evaluated through the application of the financial analysis tools: horizontal analysis, vertical analysis and the evaluation of financial ratios. In which it is shown that the financial situation of the company is solvent, has a minimum level of financial risk, moderate debt capacity, has working capital that exceeds operating expenses, although it is necessary to improve the liquidity and management rates in inventory rotation, average collection turnover and yield margins. Likewise, a proposal of projected Financial Statements is presented. It can be concluded that financial analysis is a useful means for making economic and financial decisions in the analysis of alternatives to optimize the appropriate use of the company's resources.
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