Análisis financiero de la empresa Luis Enrique Cubillos y CIA LTDA. Para la evaluación económica y contable del periodo 2017-2018

Abstract

The main objective of the Organizations, is the maximization of the utilities at a low or constant cost, all this is a premise that in reality usually is not fulfilled; For this, variables such as: the sector, competition, economic conditions of the country, among others, must be taken into account from the external point of view; From the internal scope, variables such as: the resources of the economic, human and material or infrastructure order that the company has; the due budgetary planning; Due to the control and monitoring of the operations, this integral whole means that organizations emerge and remain in the increasingly globalized and competitive market. That is why organizations increasingly require an integrating process, which allows them to have control over their development efficiently and effectively. Therefore, the conception of carrying out the analysis of financial management as an effective mechanism arises, not only to diagnose, but to improve or guide new policies capable of generating economic and profitable value in companies. This project pursues for the Company Luis Enrique Cubillos y Cía. Ltda., The following objectives: • Analyze the financial statements comprehensively applying the necessary methods to identify aspects of opportunity and threat that affect the functioning of the Organization. • Apply the financial inducers of liquidity, indebtedness, leverage, activity or rotation and profitability to evaluate the current situation of the company. • Make the financial improvement proposal that allows Senior Management to analyze the business and be certain of their situation, when making decisions.

The results of this financial analysis for the Company Luis Enrique Cubillos y Cía. Ltda. Were the following: • Application and calculation of Financial Methods Vertical and Horizontal Analysis in the financial statements: Balance Sheet and Statement of Profit and Loss. • Calculation of the financial inducers of (Liquidity, Indebtedness, Leverage, Activity or Rotation and Profitability). • Preparation of the Financial Improvement Proposal for the Company in the Financial Executive Report document.