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El Análisis De Los Estados Financieros: Papel En La Toma De Decisiones Gerenciales

  • Adelfa Dignora Alarcón Armenteros
  • Elvira Ismary Ulloa Paz
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    El presente trabajo El análisis de los estados financieros: papel en la toma de decisiones gerenciales, se basa en un diagnóstico de la situación financiera mediante la aplicación de los métodos y las técnicas de análisis e interpretación de los estados financieros, deduciendo un conjunto de medidas y relaciones propias y útiles en la toma de decisiones gerenciales. En consecuencia, la función esencial del análisis de los estados financieros, es convertir los datos en información útil, razón por la cual debe ser básicamente decisional. Se trata de un proceso de reflexión con el fin de evaluar la situación financiera actual, debido a la importancia que reviste evaluar objetivamente el trabajo de la organización hacia la actividad económica que tiene incidencia significativa en el logro de la eficiencia y eficacia empresarial.

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    Article provided by Grupo (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 167 (May)

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    Handle: RePEc:erv:observ:y:2012:i:167:18
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