Sistematización contable aplicada al análisis financiero para la toma de decisiones Accounting systematization applied to financial analysis for decision making

Abstract

The purpose of the financial analysis is to obtain a diagnosis about the real state of the entity, providing information to the administrators, investors and creditors to make their respective decisions. The objective of this research is to design a manual based on a logical sequence of steps that guide financial analysis. This manual will facilitate decision-making at the managerial and operational levels by having accurate and timely information on the company's situation. For the development of the proposal, three stages are proposed to carry out the financial analysis, using information analysis techniques, financial analysis tools and, based on the results obtained, prepare a report on the interpretation of the results. In this way, the systematization of the financial analysis was achieved.