Diseño de un manual de análisis financiero para las Empresas inmobiliarias del tipo compañía limitada del sector comercial de la ciudad de Cuenca periodo 2013

Abstract

This presentation is an investigation focused on the development of a financial analysis manual for real estate companies in the city of Cuenca. The city does not have specific regulations because there are a large number of investors in the real estate market. Real estate practices are important in the development of Ecuador. Additionally, the real estate market is constantly driven by economic activity, however, there are a lot of citizens from Cuenca and foreign retirees who prefer to spend their retirement days in this city. The financial analysis is a process of reflection with the goal to evaluate the financial situations of companies. The final objective of a financial analysis is to evaluate the current and past financial situation of a company to make the best recommendation possible toward the future of the company. The administrators of the different real estate companies can give their opinion based on the financial analysis, this analysis is used to rationalize the important projects and to make good decisions based on research. The manual of the financial analysis is shaped with a great number of techniques and analytical instruments in the financial states in order to reduce a series of measures and relationships that are meaningful and useful to make decisions. Furthermore, it is a tool that proposes improvements focus on the reduction of unnecessary processes and the tools that do not contribute value added for the company in determining the financial position, planning of the business and decisions over investment and financing.