Análisis económico y financiero y su incidencia en la toma de decisiones en la Empresa AVICESAT Cia.Ltda. ubicada en la parroquia Cotalo cantón Pelileo Periodo 2010- 2011

Abstract

In province of Tungurahua it can be found the largest egg production and sale of birds specially in the Cotalo Parish where the production is approximately 1.000.000,00 of eggs per day so this activity is considered relevant due to the investment that it is done for this activity, as well as jobs that generate in the that place and country .AVICESAT one of the biggest producer of eggs that offers coverage to its clients of that place and outside of is as well. Its work is based on the community profit, be satisfying its need, it is managed by its owners, it is formed by a social, intellectual and moral capital of whom make this company. Chapter I is comprised by the approach to the problem which is based on the contextualization macro, meso, micro, the critical analysis that takes as reference the causes and effects of the research problem, it was also determined the general objective and specific objectives of this current research, finally it was detailed the justification of research in which has the reason why the research problem is developed. Chapter II is the abstract of all inquiry; since it refers to researchable background, philosophical foundation, legal foundation that laws support, regulations and permits for proper operation as a company besides the conceptualization of the basic words used in research, thus the hypothesis that will be verified is disclosed. Chapter III has the used methodology for the development of the research, by specifying the basic mode of it, the researchable types or levels, methods where the completeness of the data processing are required here it is defined the population, the sample with which it will work, it is also presented the operationalization of variables and it is established the techniques and instruments that were used in the collection, processing and analysis of information of it. Chapter IV consist in the research work that propose to find a solution to the posed problem and its different objectives, in this way to help solve the identified weaknesses in the enterprise AVICESAT CIA:LTDA., in which is presented the financial statements, analysis and interpretation of financial statements policies for the design in making decisions, SWOT matrix created for evaluation practical development of financial indicators which will allow obtaining enough findings and competent , whit its corresponding evidences that will contribute to the researchers for elaborating the final report. These evidences will have recommendation the application of proposed indicators and its interpretation. It is described bellow in summary form the content of the research project in order to have a better comprehension of the financial analysis and its impact on making correct decision.