por ejemplo el alto índice de deuda en comparación con el total de activos, y así se hace
posible proponer cursos de acción que favorezcan las actividades de la organización en
periodos fiscales posteriores.
Palabras clave:
Estados financieros, toma de decisiones, análisis vertical y horizontal.
Abstract
Accounting aims to present the economic information of a company through financial
statements, information that must be orderly, legible, and consistent with reality, so that
when correctly analyzed by administrators and managers, it allows decisions to be made
to the future of said company. The present research sought to demonstrate the high
incidence that the analysis of financial statements has in the decision-making of
companies, through a descriptive study with a mixed approach, a literature review
referring to direct variables (the financial statements and decision-making) and
developing the vertical and horizontal analysis of the financial statements of the company
“Miniso Ecuador” S.A., documents that were obtained from the website of the
Superintendency of Companies, Securities and Insurance, after performing the vertical
analysis, it was possible to identify those accounts that were of greater relevance during
the years 2019 and 2020, in the same way, the horizontal analysis was carried out, which
helped to recognize the most representative variations that existed in a period to the other,
in such a way that it was possible to define aspects that affect the activities of this
company, such as the high debt index compared to total assets, and thus it is possible to
propose courses of action that favor the activities of the organization in subsequent fiscal
periods.
Keywords:
Financial united, make the decisions, vertical and horizontal analysis.
Introducción
A nivel internacional se destacan las siguientes reseñas:
Núñez, Ortiz, & Piedrahita (2016), encontraron que en Medellín los administradores de
supermercados se encuentran confundidos en cuanto a la utilidad y relevancia de los
estados financieros en la toma de decisiones, de forma que se les hace complicado
interpretarlos por lo cual se basan en factores como la situación del mercado o la
satisfacción del cliente para la toma de decisiones. En apoyo a estos datos los estudios
generados por Friaes, Matins, & Odete (2018), demostraron que sobre todo en las
pequeñas empresas no se le da la importancia necesaria a la información que pueden
emitir los estados financieros.