Perfeccionamiento del análisis económico financiero en la UEB Cubiza Villa Clara.
Archivos
Fecha
2012-07-24
Autores
Mora Banguela, Mildrey
Título de la revista
ISSN de la revista
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La información contable es un instrumento poderoso en manos de la administración para
evaluar retrocesos y/o progresos en su gestión. Mostrar los resultados de la manera más veraz
y confiable posible precisa de la aplicación de técnicas adecuadas para analizar los Estados
Financieros.
Actualmente, existen factores que inciden significativamente en la obtención de resultados
positivos en cualquier organización que no se presentan en los estados financieros básicos; de
manera que para que el diagnóstico de la entidad sea completo debe abarcar diferentes áreas,
entre ellas: el marketing, la organización y el capital humano.
Para desarrollar el presente trabajo se ha tomado como objeto de estudio la UEB Cubiza Villa
Clara, la más antigua organización cubana dedicada al servicio de izaje. En la entidad ha
existido tradicionalmente carencia en la utilización de herramientas analíticas que contribuyan
a la interpretación y valoración de la información contable, por ello en la investigación se
propone un procedimiento de análisis económico financiero que integra aspectos relacionados
con el marketing, la organización y el capital humano; el que proveerá a la organización de un
instrumento necesario para la toma de decisiones.
The countable information is a powerful instrument in hands of the administration to evaluate setbacks and/or progresses in its administration. To show the results in the precise possible more truthful and more reliable way of the application of appropriate techniques to analyze the States Financiers. At the moment, factors that impact significantly in the obtaining of positive results in any organization that they are not presented in the basic financial states exist; so that the diagnosis of the entity is complete it should embrace different areas, among them: the marketing, the organization and the human capital. To develop the present work has taken as study object the UEB Cubiza Villa Clara, the oldest Cuban organization dedicated to the izaje service. In the entity it has existed lack traditionally in the use of analytic tools that they contribute to the interpretation and valuation of the countable information, for it in the investigation intends a procedure of financial economic analysis that integrates aspects related with the marketing, the organization and the human capital; the one that will provide to the organization of a necessary instrument for the taking of decisions.
The countable information is a powerful instrument in hands of the administration to evaluate setbacks and/or progresses in its administration. To show the results in the precise possible more truthful and more reliable way of the application of appropriate techniques to analyze the States Financiers. At the moment, factors that impact significantly in the obtaining of positive results in any organization that they are not presented in the basic financial states exist; so that the diagnosis of the entity is complete it should embrace different areas, among them: the marketing, the organization and the human capital. To develop the present work has taken as study object the UEB Cubiza Villa Clara, the oldest Cuban organization dedicated to the izaje service. In the entity it has existed lack traditionally in the use of analytic tools that they contribute to the interpretation and valuation of the countable information, for it in the investigation intends a procedure of financial economic analysis that integrates aspects related with the marketing, the organization and the human capital; the one that will provide to the organization of a necessary instrument for the taking of decisions.
Descripción
Palabras clave
Estados Financieros, Análisis Económico-Financiero, Empresa Central de Equipos, CUBIZA