Evaluación financiera de la Empresa de Servicios Petroleros e Industriales CIWCONSULTORES Cía. Ltda., del cantón Francisco de Orellana, provincia de Orellana, durante el periodo 2014 – 2015

Abstract

The objective of this research is to evaluate the financial situation of the Oil ang Industrial Services Company CIWCONSULTADORES of the Canton Francisco de Orellana during the period 2014-2015. It is developed with the purpose of improving the company’s short, medium and long term strategic management based on the financial statements. The type of research used is quantitative and qualitative, applying vertical and horizontal analysis methods of the financial statements, financial indexes and the DUPONT analysis method with which the main results are obtained in the areas of liquidity, rotation, liability and profitability of the company. The main results are: high concentration of investments in fixed assets, lack of efficiency in credit recovery and low profitability. It is recommended to reduce and control operational and administrative expenses in order to improve the profitability of the company in the in the short term.