Análisis financiero y su impacto en la toma de decisiones de la Empresa Pública de Aguas de Manta-Epam.

Abstract

The problem of this work is that financial analysis is crucial to evaluate the financial situation and performance of a company. By showing real results, the company will make the appropriate decisions; if a correct analysis is not carried out, the company will have problems responding to its needs and obligations. This research describes the types of financial analysis such as vertical, horizontal, trend analysis, analysis by the Dupont method, sensitivity analysis, break-even analysis, as the main ones, and discusses business decision-making as group or individual, organizational or personal, scheduled or unscheduled. The general objective of the research is: Analyze the impact of financial analysis on the financial decision making of the EPAM Public Water Company. It was detected in the results of the analysis that the company lacks liquidity, has acceptable levels of solvency, but does not have good levels of profitability, producing losses that will generate the need to resort to more leverage or invest its own funds to cover the demand for the service according to the decisions of the company's management. Unaccounted water, as a measure of the water that does not reach the consumer due to failures or breakdowns, clandestine deviations, reading errors, all drive the need to optimize collection as a response and for the company to generate decisions to improve the liquidity situation.