Diagnóstico financiero de empresa del sector Retail en el Valle del Cauca

Abstract

In the Retail sector there are competitors that are constantly creating new challenges, some leveraged in the power granted by the handling of very large volumes derived from their high market share, and others with the development of aggressive commercial strategies, which it translates into clear market signals where players are not standing still and the battle for the customer is just beginning. This impact of the environment generates the decrease of the margins to the point of presenting losses in the last years of the company evaluated in the retail sector, which for the purposes of this investigation will be named “Dalisa” for keeping confidentiality of the data provided. To improve this situation, the financial analysis that aims to diagnose the organization based on the accounting information is carried out, needing the knowledge of In the Retail sector competitors are constantly creating new challenges, some leveraged in the power that It grants the handling of very large volumes derived from its high market share, and others with the development of aggressive commercial strategies, which translates into clear market signals where players are not standing still and the battle for the customer is barely begins. This impact of the environment generates the decrease of the margins to the point of presenting losses in the last years of the company evaluated in the retail sector, which for the purposes of this investigation will be named “Dalisa” for keeping confidentiality of the data provided. To improve this situation, the financial analysis is carried out, which aims to diagnose the organization based on the accounting information, requiring for its elaboration the knowledge of the figures, the proper interpretation to determine the management and to be able to recognize the deviations from the planned and its causes, allowing in this way to draw a future line of action for the Directorate responsible for making decisions.