Diagnóstico financiero a la empresa de Productos Alimenticios San Salvador, del cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

The financial diagnosis made to the Food products company of San Salvador, for the period 2018, has as an objective to analyze the different financial and operational areas of the company, orienting the decision-making and improving their competitiveness by applying financial analysis techniques. For these purposes, the following research techniques were used: As direct observation, an interview with the general manager, and surveys directed to the colleagues of the company, identifying critical points in which the analysis of the investigation is focused. Later with accounting information of the Financial Statements and Income Statements a vertical analysis was applied, horizontal analysis, financial indicators, cash flow, statement of changes in equity, and Comparative analysis of the financial indicators of the manufacturing sector of milk and its derivatives in 2018, the analysis allowed to identify the following findings: a high percentage of receivable accounts, lack of marketing policies, little planning to manage their payments and expenses, lack of competitive advantages that improve net profits, also to work on weaknesses that restrain them from reaching their goals and limit their competitiveness in the dairy market. So, it is suggested to apply all the following recommendations of the financial diagnostic report, that were addressed to the manager and the accountant since these are true results of the analytical process executed, which guarantee the decision-making and successful management to improve business competitiveness.