Análisis y evaluación a la gestión financiera de la Empresa de Transporte Pesado Rio Piatua TRANSPIATUA Cía. Ltda., del cantón Santa Clara, provincia de Pastaza, período 2015 – 2016

Abstract

The present research work aims to analyze and evaluate the financial management at heavy transport enterprise “Rio Piatua Transpiatua” Cia. Ltda., in Santa Clara canton, in Pastaza province, period 2015-2016; the purpose was evaluating the correct management of resources encity, so that it allows the improvement decision making on economic and financial. In this research, this research applied the vertical and horizontal analyzes to respective financial statements, also financial índices were used to observe the variations that have been presented after two years; In addition, observation techniques, interviews with company executives were used in it. The result of the applied procedures determines that the enterprise does not maintain an economic equilibrium in the two years evaluated, since one year it loses its profitability and the next rises, therefore it does not have a good liquidity, which has not allowed making right decisions to its managers about the enterprise. It is recommended to establish internal control policies and procedures that guarantee the proper and orderly functioning of the enterprise, continuously carry out financial analyzes and evaluations of financial management in order to improve its administrative and economic processes.