Propuesta de Perfeccionamiento del Análisis Económico Financiero de la Empresa Agropecuaria “Benito Juárez”
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Fecha
2009-06-24
Autores
Pérez Sanchidrian, Anaí
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La etapa actual de nuestro país se caracteriza por la búsqueda del fortalecimiento del control administrativo y contable encaminado a la elevación de la eficiencia en todos los procesos que tienen lugar en las entidades. Cada día se hace más evidente la necesidad de que los directivos se capaciten en la utilización de técnicas avanzadas de análisis e interpretación de estados financieros; como herramienta fundamental en la toma de decisiones acertadas que conduzcan al mejoramiento continuo de los indicadores de eficiencia y eficacia en la gestión empresarial. El presente trabajo ha sido concebido para impulsar la utilización de las herramientas del análisis económico-financiero como actividad cotidiana de las empresas que permita obtener una evaluación objetiva y profunda de sus resultados. En el desarrollo de este trabajo de investigación y como parte de la valoración de los aspectos contenidos en el análisis económico que emite la referida empresa al cierre de cada mes, se pusieron de manifiesto algunas insuficiencias, siendo la más significativa la no utilización de las razones financieras como técnicas de gran utilidad en este análisis realizado por la empresa. Se proponen recomendaciones que contribuyan al mejoramiento de la gestión económica y financiera de la entidad, así como demostrar a los directivos en general la validez de esta técnica de análisis.
The present day stage of our country is characterized for the quest of strengthening of administrative control and bookkeeper put on the right road to elevation of efficiency in all of the processes that they take place to the entities. Every day does; tself but evident the need that the executives capacitate in the utilization of of techniques advanced of analysis and interpretation of been financiers, like fundamental tool in the decision making quessed right that they conduct to the nonstop improvement of the indicators of efficiency and efficacy in the steps present empresarial. The themselves work has been conceinved to impulse the companies ´s utilization of the tools of financial economic analysis like quotidian activity that it permit obtaining an objetive and deep evalution of his aftermath. In the development of this research work and like part of evaluation of aspects contained in the economic analysis that the referred company emits at the close out every moth, some insufficiencies became manifest, being her but significant her no recommendations propose utilization of financial ration like techniques of great utility in this analysis accomplished by the empresa. They inted recommendations that they contribute to the improvement of economic steps and finance company of the entity, as well as demontrating the validity of this technique of analysis by the executives in general
The present day stage of our country is characterized for the quest of strengthening of administrative control and bookkeeper put on the right road to elevation of efficiency in all of the processes that they take place to the entities. Every day does; tself but evident the need that the executives capacitate in the utilization of of techniques advanced of analysis and interpretation of been financiers, like fundamental tool in the decision making quessed right that they conduct to the nonstop improvement of the indicators of efficiency and efficacy in the steps present empresarial. The themselves work has been conceinved to impulse the companies ´s utilization of the tools of financial economic analysis like quotidian activity that it permit obtaining an objetive and deep evalution of his aftermath. In the development of this research work and like part of evaluation of aspects contained in the economic analysis that the referred company emits at the close out every moth, some insufficiencies became manifest, being her but significant her no recommendations propose utilization of financial ration like techniques of great utility in this analysis accomplished by the empresa. They inted recommendations that they contribute to the improvement of economic steps and finance company of the entity, as well as demontrating the validity of this technique of analysis by the executives in general
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Palabras clave
Análisis Económico, Gestión, Perfeccionamiento Empresarial, Control Administrativo, Empresa Agropecuaria "Benito Juárez", Análisis Financiero