Retrospectiva financiera de la Estación de Servicios “Juanita de Castro”, de la ciudad del Tena años 2014-2015 y su incidencia en la toma de decisiones

Abstract

The current investigative research has as a result financially diagnostic to "Juanita de Castro Station" in Tena City, Napo province. This will help in the correct financial decision-making, in the financial retrospective. The vertical and horizontal analysis of the balance sheet and income statements for 2014-2015 was carried out, according to the information registered in the company, additionally the financial indicators and the Dupont method were calculated, which allows evaluating the behavior of the financial statements of the company in the periods studied and determine strategies and financial decisions, obtaining as a result the following for each dollar invested in the assets in 2014 generated 4.26% and 2015 6.22% showing that the company had a return on investment of 2.24%. We also find that it does not have an acceptable degree of liquidity, so that most of the company is financed by creditors, so this study is intended to serve the Manager and associates of the service station and thus contribute to the development of the company through recommendations of continuous monitoring of the financial diagnosis, in order to achieve greater growth.