Análisis de las herramientas administrativa – financieras para la toma de decisiones a corto plazo y aplicación en la empresa de producción Arte Mueble de la ciudad de Portoviejo, 2014.

Abstract

The issue investigated is called: "Analysis of the administrative tools - Financing for making short-term decisions and application in the production company Art Furniture". In this sense, the underlying problem relates to the lack of financial analysis tool for decision-making, which will enable an accurate assessment of the financial statements, and explain the financial situation, a company dedicated to the production of furniture metal, located in the city of Portoviejo. The work includes a quantitative study of financial ratios applied to the information handled by the company. The general objective of this study was to perform a financial analysis to measure outcomes through financial indicators, technical criteria, among others; to have an appropriate basis to better assess the financial performance, and thus deliver a better opinion about the financial condition of the company, and the efficiency of its administration in decision-making; also constitutes a competitive advantage to optimize their resources and improve their profit margins.