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El análisis financiero como estrategia de gestión para evaluar la situación financiera en las empresas comerciales

Author

Listed:
  • Ignacia luzuriaga granada muñoz
  • Gladys Ludeña Eras

Abstract

Este artículo presenta un estudio documental que analiza la importancia y utilidad del análisis financiero como estrategia de gestión de apoyo para la toma de decisiones por administradores y usuarios, partiendo de fundamentos teóricos que garanticen su efectividad. La confianza en la toma de decisiones en materia de gestión depende esencialmente de la objetividad y veracidad de los estados financieros y la oportunidad de su presentación, dado que la medición y cotejo de la información está enfocada a fortalecer los aciertos y corregir debilidades a corto plazo a fin de reorientar metas y políticas que permitan lograr los objetivos estratégicos

Suggested Citation

  • Ignacia luzuriaga granada muñoz & Gladys Ludeña Eras, 2019. "El análisis financiero como estrategia de gestión para evaluar la situación financiera en las empresas comerciales," Revista Electrónica: Entrevista Académica REEA, Servicios Académicos Intercontinentales SL, issue 3, January.
  • Handle: RePEc:erv:rearea:y:2019:i:3:17
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