Application case of financial statement analysis: economic and financial indicators for decision making in SMEs

The information provided by financial statements, which are mainly for external use, can become the input of a series of tools that will be developed in this research work. It is expected that accounting information will be more useful for internal users’ decision-making process. Based on financial...

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Detalles Bibliográficos
Autor principal: Cristóbal, Julia Edith
Formato: Artículo revista
Lenguaje:Español
Publicado: Ediciones UNL 2018
Materias:
Financial statement analysis
Profit
Accounting information
Análisis de estados contables
Utilidad
Información contable
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7748
Aporte de:
Biblioteca Virtual - Publicaciones (UNL) de Universidad Nacional del Litoral
id I26-R133-article-7748
record_format ojs
spelling I26-R133-article-77482018-11-06T08:41:30Z Application case of financial statement analysis: economic and financial indicators for decision making in SMEs Caso de aplicación de análisis de estados contables: indicadores económicos y financieros para la toma decisiones en pymes Cristóbal, Julia Edith Financial statement analysis Profit Accounting information Análisis de estados contables Utilidad Información contable The information provided by financial statements, which are mainly for external use, can become the input of a series of tools that will be developed in this research work. It is expected that accounting information will be more useful for internal users’ decision-making process. Based on financial statements analysis, the aim is to develop a series of ratios and information that will allow the organization to analyze the causes and effects of the data contained in the financial statements, and to compare this information with that obtained in previous years, with data from other organizations and even with information from the economic sector where it operates. A case study is described, analyzing the financial statements of a company taken as an example, through the application of tools of horizontal and vertical analysis for the analysis of the patrimonial structure and of analysis through ratios for the economic and financial structure. Finally, a report model is proposed with the aim of providing the accounting professional with a tool that will allow them to present to their clients a summary of the most relevant data and to explain the conclusions of the analysis as both a diagnosis of the closed exercise and a prediction for future years. La información contenida en los estados contables, en principio de uso externo, puede transformarse en el input de una serie de herramientas que se desarrollarán en el presente trabajo. Se espera que la información contable resulte más útil para la toma de decisiones de los usuarios internos. A partir del análisis de estados contables se propone desarrollar una serie de ratios e información que permita a la organización analizar las causas y los efectos de los datos contenidos en los estados contables, y comparar esta información con la obtenida en años anteriores, con la de otras organizaciones e incluso con datos del sector económico donde se desempeña. Se desarrolla un estudio de caso y se analizan los estados contables de una empresa tomada como modelo, aplicando las herramientas del análisis horizontal y vertical para el análisis de la estructura patrimonial; y el análisis a través de ratios para la estructura económica y financiera. Finalmente, se propone un modelo de informe que sirva como herramienta para el profesional contable que le permita presentar a sus clientes un resumen de los datos más relevantes y exponer las conclusiones del análisis a modo de diagnóstico sobre el ejercicio cerrado, como de pronóstico para ejercicios futuros. Ediciones UNL 2018-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7748 10.14409/rce.v1i0.7748 Ciencias Económicas; Vol. 1 (15): Ciencias Económicas; 75-100 Ciencias Económicas; Vol. 1 (15): Ciencias Económicas; 75-100 2362-552X 1666-8359 10.14409/rce.v1i0 spa https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7748/11123 https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7748/11124 Derechos de autor 2018 Julia Edith Cristóbal
institution Universidad Nacional del Litoral
institution_str I-26
repository_str R-133
container_title_str Biblioteca Virtual - Publicaciones (UNL)
language Español
format Artículo revista
topic Financial statement analysis
Profit
Accounting information
Análisis de estados contables
Utilidad
Información contable
spellingShingle Financial statement analysis
Profit
Accounting information
Análisis de estados contables
Utilidad
Información contable
Cristóbal, Julia Edith
Application case of financial statement analysis: economic and financial indicators for decision making in SMEs
topic_facet Financial statement analysis
Profit
Accounting information
Análisis de estados contables
Utilidad
Información contable
author Cristóbal, Julia Edith
author_facet Cristóbal, Julia Edith
author_sort Cristóbal, Julia Edith
title Application case of financial statement analysis: economic and financial indicators for decision making in SMEs
title_short Application case of financial statement analysis: economic and financial indicators for decision making in SMEs
title_full Application case of financial statement analysis: economic and financial indicators for decision making in SMEs
title_fullStr Application case of financial statement analysis: economic and financial indicators for decision making in SMEs
title_full_unstemmed Application case of financial statement analysis: economic and financial indicators for decision making in SMEs
title_sort application case of financial statement analysis: economic and financial indicators for decision making in smes
description The information provided by financial statements, which are mainly for external use, can become the input of a series of tools that will be developed in this research work. It is expected that accounting information will be more useful for internal users’ decision-making process. Based on financial statements analysis, the aim is to develop a series of ratios and information that will allow the organization to analyze the causes and effects of the data contained in the financial statements, and to compare this information with that obtained in previous years, with data from other organizations and even with information from the economic sector where it operates. A case study is described, analyzing the financial statements of a company taken as an example, through the application of tools of horizontal and vertical analysis for the analysis of the patrimonial structure and of analysis through ratios for the economic and financial structure. Finally, a report model is proposed with the aim of providing the accounting professional with a tool that will allow them to present to their clients a summary of the most relevant data and to explain the conclusions of the analysis as both a diagnosis of the closed exercise and a prediction for future years.
publisher Ediciones UNL
publishDate 2018
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7748
work_keys_str_mv AT cristobaljuliaedith applicationcaseoffinancialstatementanalysiseconomicandfinancialindicatorsfordecisionmakinginsmes
AT cristobaljuliaedith casodeaplicaciondeanalisisdeestadoscontablesindicadoreseconomicosyfinancierosparalatomadecisionesenpymes
first_indexed 2023-07-05T23:04:48Z
last_indexed 2023-07-05T23:04:48Z
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