Evaluación a la administración financiera de la empresa Auto Decor Chimborazo de la ciudad de Riobamba del periodo 2021 - 2022

Abstract

Auto Decor Chimborazo Company located in Riobamba city does not have trained and specialized personnel to help evaluate the financial administration. For this reason, the objective of this study was to evaluate the financial administration of Auto Decor Chimborazo company in Riobamba city, period 2021-2022 through the application of financial indicators for better financial decision making and thus determine liquidity, solvency, profitability and management. This was carried out through a mixed approach, with a descriptive and exploratory level, type of field and documentary study, with the deductive and inductive method. Techniques such as a survey used based on the administrative, accounting and financial staff of the company, which could evaluate and analyze current economic information, the financial statements and the general balance sheet were also requested and the income statement for the preparation of a vertical analysis and the application of financial indicators in order to be able to diagnose and carry out an evaluation of the financial administration, allowing the interpretation of absolute, monetary and percentage values found. As a results, it was obtained that the company does not have trained personnel to help control financial management, where they can amend certain results that the company wishes to obtain, having complications in the profitability of sales and net profit. It was concluded that the ROS indicator presents a value of 6.34% for the year 2021, this means that profits were obtained and for the year 2022 it has a value of 10.04%, which means that the company obtained a profitability, due to that the company put its second branch into operation and has increased profitability