Análisis y evaluación a la gestión financiera en la Empresa Vital Wather Cía. Ltda., en el cantón Loreto, provincia de Orellana, período 2014-2015

Abstract

This research has as main objetive carried out an analysis and assessment to the financial management in the company VITAL WHATER CIA Ltda., in the Canton of Loreto, province of Orellana, 2014-2015 period. Considering the importance of the financial analysis for decision-making of its shareholders, It has been allowed to view how is the financial management of the company through scientific methods, techniques such as checklist, direct observation, and matrix F.O.D.A., where evidenced an average in the Steering capacity, a high capacity in the competitive, an average financial capacity a high fortress in technological capability and a high average strength in human capital. For which it has proposed the construction of indicators of financial management, based on a prior analysis vertical and horizontal financial statements, to contribute to its improvement in efficiency and effectiveness, it is concluded that the financial management of the company was deficient in terms of organizational planning; Since there has been decrease in sales and lack of evaluation of staff performance, which has led to its net income reduced; It is recommended the optimization of existing resources, with the participation of all departments, through strategic planning and the operational plan annual generating information through financial statements to analyze it and make the best decisions in the future.