Evaluación a la gestión financiera de la empresa de transporte de carga y pasajeros “Taxis Rio Suno S.A.”, del cantón Loreto, provincia de Orellana, período 2020-2021.

Abstract

The company "Taxis RioSuno S.A." does not have a financial management which causes the inadequate use of existing economic resources, therefore, the objective of this research work was to analyze and evaluate the financial management of "Taxis RioSuno S.A." company, in Loreto canton of Orellana province, period 2020-2021, in order to assess the proper management of its resources. The methodology for the development of the work was based specifically on the analysis of the structure and composition of the Balance Sheet and the Income Statement; as well as the application of each of the financial indexes such as liquidity, activity, performance and indebtedness that have been acquired during the years evaluated, which allowed observing the variations that have occurred; in addition, observation and survey techniques were used to all the members of the company. The results of the procedures applied determine that the company does not maintain an economic balance in the two years that were evaluated, as it has low profitability, it does not have good liquidity, which has not allowed its managers to make the right decisions about the company. Based on these results, it is important to mention that financial analysis is a management tool for efficient decision making, thus contributing to the proper management of economic and financial resources. Finally, it is recommended that the company's management put into practice the recommendations that have resulted from this research work, which will undoubtedly contribute to improve the financial and economic management and in turn will be very useful for making pertinent and correct decisions in favor of the company.