Evaluación financiera a la Empresa F.B FRATRES Construcciones y Servicios Cía. Ltda., período 2013-2014, para prevenir errores y fraudes

Abstract

This research entitled “Financial assessment to the company F.B. Fratres Constructions and Services, limited company”, Period 2013-2014, to prevent errors and fraud, aims to improve decisions-making. For collecting of the information, the qualitative, quantitative and analytical methods were used, interview techniques, survey and document review. With the application of the financial evaluation the reasonableness of the financial statements is determined by interpreting the vertical and horizontal analysis occurred to know dangerous or favorable situations of the company and with the application of financial indexes was obtained the liquidity, activity, profitability and debt capacity that owns the entity. Revealing that in 2013, the Company introduced an alert because their payable accounts were of $17.891.48 and its cash was only $8.277.71, just being in the hands of its suppliers and in 2014 the incomes were of $1´.061.446.07, with the results obtained it appeared that in this period a good liquidity and profitability was obtained where the entity covered all its debts in short and long term having the ability to borrow if administrators so wish announcing the executives the real situation of the company by a report detailing the conclusion and recommendations.