Análisis financiero para toma de decisiones en la Cía. Libertad del Toachi S.A., período 2023.

Abstract

The present research project was developed with the aim of designing a financial analysis guide to assist in decision-making at Cía. Libertad del Toachi S.A., located in Santo Domingo de los Tsáchilas. This guide is intended to serve as a crucial financial tool, allowing the company to understand its real situation and make accurate decisions by applying financial methods such as ratio analysis, vertical and horizontal analysis to various financial statements. To implement this guide, the inductive, analytical-synthetic, and historical-logical methods were used, along with interview techniques and internal control questionnaires directed at the general manager and the company’s accountant. These methods allowed for the precise collection of data on the company's financial situation and the assessment of the need for a more detailed and frequent financial analysis. The results highlighted the importance of implementing a guide that includes specific policies and procedures aligned with the International Financial Reporting Standards (IFRS) for SMEs. The goal of this project is to design a guide for the analysis of liquidity, activity, debt, and profitability, providing a clear and updated view of the company’s financial situation. With this tool, the company will be able to make informed decisions based on real data, optimize the use of its resources, and establish solid financial strategies, ensuring sustainable growth and improving its market position.