Evaluación financiera a la Empresa Producampo, del cantón Quero, provincia de Tungurahua, periodo 2017-2018

Abstract

The current Financial Evaluation to the company Producampo, of Quero canton, Tungurahua province, period 2017 - 2018 was developed in order to determine liquidity, solvency, profitability and provide a tool that promotes efficient and effective decision making. The investigation was carried out through the financial analysis, both horizontal and vertical, of the financial statements that allowed verifying the variation and representation of each one of the accounts. Additionally, financial indicators were applied that were necessary to obtain a general knowledge of the current situation of the company. This made it possible to identify the following shortcomings: lack of training of administrative personnel, liquidity that exceeds the controllable limits, management style based on experience, current unproductive assets, lack of a strategic plan and low level of leadership, which is why it is important to take into account the conclusions and recommendations issued in the final report to counteract any factor that is not contributing to the development of the company. In addition, an improvement plan has been proposed where optimal strategies are established considering the scope, the available means, the characteristics of the company and the environment in which it carries out its activity. It is recommended to implement the proposed improvement plan in order to contribute with an instrument that serves as a guide for the development of financial management, improve its performance and promote continuous improvement in the company.