Procedimiento de elaboración de análisis e interpretación de los EEFF para Pymes
Fecha
2017
Título de la revista
ISSN de la revista
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En las empresas y organismos se hace inevitable el uso eficiente de los recursos, su control y
análisis, para ello deben existir sistemas contables que permitan registrar los hechos
económicos en el momento oportuno y que posibiliten realizar los análisis su uso eficiente y
óptimo. Las organizaciones, empresas y compañías en el Ecuador tienen la responsabilidad de
llevar adelante el desarrollo de la economía. Al cierre de cada período, las empresas emiten los
Estados Financieros y todas aquellas otras informaciones relacionadas con el pago de los
impuestos y tributos, sin embargo, resulta necesario conocer que información se necesita y
como estas informaciones identifican cada área de la empresa y como aportan al éxito de la
gestión de la empresa. En el presente proyecto se utilizó el diseño no experimental de la
investigación, con la aplicación de técnicas cuya esencia estaba dirigida a la recolección de
datos y su posterior análisis, de manera que estas informaciones sustentaran o sirvan como
soporte para el análisis e interpretación de los Estados Financieros, elemento fundamental para
la gerencia en la toma de decisiones.
In companies and agencies, the efficient use of resources, their control and analysis are inevitable, for which there must be accounting systems that allow the economic facts to be recorded in a timely manner and that make it possible to carry out the analyzes for their efficient and optimal use. The organizations, companies and companies in Ecuador have the responsibility to carry out the development of the economy. At the end of each period, companies issue Financial Statements and all other information related to the payment of taxes and taxes, however, it is necessary to know what information is needed and how this information identifies each area of the company and how they contribute to the success of the management of the company. In the present project, the non-experimental design of the research was used, with the application of techniques whose essence was directed to data collection and subsequent analysis, so that this information would support or serve as a support for the analysis and interpretation of the Financial Statements, a fundamental element for management in decision making.
In companies and agencies, the efficient use of resources, their control and analysis are inevitable, for which there must be accounting systems that allow the economic facts to be recorded in a timely manner and that make it possible to carry out the analyzes for their efficient and optimal use. The organizations, companies and companies in Ecuador have the responsibility to carry out the development of the economy. At the end of each period, companies issue Financial Statements and all other information related to the payment of taxes and taxes, however, it is necessary to know what information is needed and how this information identifies each area of the company and how they contribute to the success of the management of the company. In the present project, the non-experimental design of the research was used, with the application of techniques whose essence was directed to data collection and subsequent analysis, so that this information would support or serve as a support for the analysis and interpretation of the Financial Statements, a fundamental element for management in decision making.
Descripción
Palabras clave
PYMES, RAZONES FINANCIERAS, ESTADOS DINANCIEROS