Evaluación a la gestión financiera de la sociedad de hecho agrícola ganadera Santa Anita del cantón Latacunga para el periodo 2020-2021

Abstract

The objective of this research work was to evaluate the financial management of the Sociedad de hecho agrícola y ganadera Santa Anita in Latacunga canton for the period 2020-2021, allowing the company to take this evaluation as the basis for future decision making to be timely and help the growth and development of its activities. The methodology used had a quantitative-qualitative approach, which allowed to use data collection and tabulation techniques. In addition, the four financial evaluation techniques were applied, which are the evaluation of the change in financial position, vertical analysis, horizontal analysis and operational flow analysis. To analyze this flow is immersed what is the break-even point that helps to verify how good were the decisions that the company took to implement the activities; the financial indicators were also applied, which helped to identify whether the company has a financial equilibrium, and if the company in the years to be analyzed only obtained profit or profitability. After completing the financial evaluation, it was determined that the company had made erroneous financial decisions, which led to liquidity problems; for this reason, it is recommended that the people in charge of decision making should base their decisions on the analysis of the change in the financial position, through technical facts, thus avoiding liquidity problems for the company