Anàlisis financiero retrospectivo de la Empresa Unión Cementera Nacional, planta Chimborazo correspondiente al periodo 2014 – 2016.

Abstract

The aim of this research was to elaborate a retrospective financial analysis of the National Cementer Union Company, located in the province of Chimborazo in the year 2014-2016. In order to evaluate the incidence of decision choice of the highest authority, the vertical and horizontal analysis were applied as well as financial indicators, origin state and the patrimonial application which lets us know how the economic situation of the Company. As a result it was possible to know the most representative accounts in the institution and the changes produced year by year. The highest authority has made the most appropriate decision in the last years, managing to improve and grow the Company quite a bit, mainly economically with a raise of 92%. As a recommendation, the investor’s should apply the evaluation model at the end of each economic stage in order to identify the status of the Company.