Diagnóstico de la situación económica financiera de la UEB Combinado Cubanacán
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Fecha
2017-10-23
Autores
Rodríguez Morales, Luis Alberto
Rodríguez Bordón, Noel Reinaldo
Jiménez Martínez, Carlos Rafael
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Resumen
El análisis es una condición totalmente necesaria para lograr el funcionamiento exitoso de cualquier
sistema económico, por lo que, en las condiciones actuales de la economía cubana se impone realizar
análisis profundo de los indicadores económicos de todas las empresas y entidades que posibiliten la
selección de decisiones óptimas que responda, en gran medida, a los intereses de la empresa y de la
sociedad en su conjunto, garantizando la utilización racional de los recursos financieros, materiales y
laborales que poseen. Basado en esos preceptos se desarrolló la presente investigación con el objetivo
de Perfeccionar el Sistema de Gestión económico financiero como herramienta importante para
predecir, comparar y evaluar los resultados para una posterior toma de decisiones en la UEB
Combinado Cubanacán Camajuaní, basado en la caracterización de la entidad y el diagnóstico de sus
Estados Financieros, sobre la base de datos reales de la contabilidad correspondiente a los meses de
Abril y Mayo del año 2016 .Se evidencia la realización de un análisis poco profundo de los Estados
Financieros como base para la toma de decisiones, por lo que se propone un análisis detallado de la
información en función de los resultados, aplicando las técnicas correspondientes, para la correcta toma de decisiones. Concluyendo el trabajo se presenta un informe donde se evalúa la situación
económica financiera de la empresa.
Analysis is a totally and necessary condition to achieve a success work in any economic system, so in current conditions of the Cuban economic, it is compulsory to make a deep analysis of all the economic indicators in companies and entities in order to make possible a very best decision, in great part, the interest of companies and the society in its whole, guarantying the rational use of financial resources, material and laborites. Based in those precepts it developed the present investigation with the objective of improve the Economic System of financial Gestions like an important tool to predict, to make a comparison and to evaluate the results for a posterior decision in the UEB Combinado Cubanacán Camajuaní, based in the entity's characterization and the diagnosis of its Annual Accounts, about the real data base of corresponding bookkeeping to the months of April's and May's of the year 2016. The evidences of the realization of a low analysis of the Annual Accounts as bases to take decisions, so that we intend a detailed analysis of the Information in terms of results, applying the correspondent technical, to the correct take of decisions. Concluding the work it present a report where it is evaluated the economic situation of the company.
Analysis is a totally and necessary condition to achieve a success work in any economic system, so in current conditions of the Cuban economic, it is compulsory to make a deep analysis of all the economic indicators in companies and entities in order to make possible a very best decision, in great part, the interest of companies and the society in its whole, guarantying the rational use of financial resources, material and laborites. Based in those precepts it developed the present investigation with the objective of improve the Economic System of financial Gestions like an important tool to predict, to make a comparison and to evaluate the results for a posterior decision in the UEB Combinado Cubanacán Camajuaní, based in the entity's characterization and the diagnosis of its Annual Accounts, about the real data base of corresponding bookkeeping to the months of April's and May's of the year 2016. The evidences of the realization of a low analysis of the Annual Accounts as bases to take decisions, so that we intend a detailed analysis of the Information in terms of results, applying the correspondent technical, to the correct take of decisions. Concluding the work it present a report where it is evaluated the economic situation of the company.
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Palabras clave
Sistema Económico, Gestión, Estados Financieros, UEB Combinado Cubanacán Camajuaní