Procedimiento para el análisis económico-financiero en la empresa de bebidas y refrescos Villa Clara (ember vc).
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Fecha
2019-06-25
Autores
Santana Alvarez, Merlin
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Editor
Universidad Central "Marta Abreu" de las Villas
Resumen
Los resultados de la actividad económica y financiera dependen en gran medida de
un proceso óptimo de análisis e interpretación de los Estados Financieros. La
evaluación de la información financiera garantiza a la gerencia poder valorar los
resultados de la gestión empresarial de manera efectiva que contribuya a mejorar la
situación existente. Para el logro de este propósito es preciso contar con un
procedimiento que permita en toda su extensión brindar información segura y
confiable de la actividad objeto de análisis. Encontrar una herramienta que contenga
los mecanismos eficaces que garanticen este objeto se hace difícil, y más, cuando
las exigencias de profundizar en la búsqueda de nuevas variables que argumenten
con mayor efectividad la información se convierte en un patrón a seguir por la ciencia.
La presente investigación ofrece el desarrollo de un procedimiento diseñado para
propiciar el análisis e interpretación de los Estados Financieros en la Empresa de
Bebidas y Refrescos Villa Clara, que resulte en una valoración de los principales
elementos económicos y financieros que más inciden en la eficacia de la gestión
económica de la entidad y permita a su vez establecer acciones para dar solución a
los problemas referidos. Al diseñar el procedimiento se tuvo como premisa
fundamental que este constituye un elemento importante en la evaluación de la
gestión empresarial revelando en los resultados valoraciones argumentadas que
permiten la determinación de evaluaciones parciales y reflejen en un informe final el
comportamiento de la situación económica y financiera de la entidad.
The results of the economic and financial activity depend to a large extent on an optimal process of analysis and interpretation of the Financial Statements. The evaluation of financial information guarantees management to be able to assess the results of business management in an effective way that contributes the improvement of the existing situation. To achieve this purpose, it is necessary to have a procedure that allows, in all its extension, to provide safe and reliable information of the activity under analysis. Finding a tool containing the effective mechanisms that guarantee this purpose becomes difficult, and more, when the demands of going deeper in the search of new variables that argue information more effectively becomes a pattern to be followed by science. This research offers the development of a procedure designed to promote the analysis and interpretation of the Financial Statements in the Villa Clara Drinks and Soft Drinks Company, which results in an assessment of the main economic and financial elements that most affect the efficiency of the economic management of the entity and allow at the same time establishing actions to solve the mentioned problems. Designing the procedure, the fundamental premise was that this is an important element in the evaluation of business management, revealing in the results the reasoned evaluations that allow the determination of partial evaluations and reflect in a final report the behavior of the economic and financial situation of the entity.
The results of the economic and financial activity depend to a large extent on an optimal process of analysis and interpretation of the Financial Statements. The evaluation of financial information guarantees management to be able to assess the results of business management in an effective way that contributes the improvement of the existing situation. To achieve this purpose, it is necessary to have a procedure that allows, in all its extension, to provide safe and reliable information of the activity under analysis. Finding a tool containing the effective mechanisms that guarantee this purpose becomes difficult, and more, when the demands of going deeper in the search of new variables that argue information more effectively becomes a pattern to be followed by science. This research offers the development of a procedure designed to promote the analysis and interpretation of the Financial Statements in the Villa Clara Drinks and Soft Drinks Company, which results in an assessment of the main economic and financial elements that most affect the efficiency of the economic management of the entity and allow at the same time establishing actions to solve the mentioned problems. Designing the procedure, the fundamental premise was that this is an important element in the evaluation of business management, revealing in the results the reasoned evaluations that allow the determination of partial evaluations and reflect in a final report the behavior of the economic and financial situation of the entity.
Descripción
Palabras clave
Procedimiento, Gestión, Análisis Económico