Análisis de la gestión financiera a corto plazo en empresas comerciales de venta al por mayor de computadoras, equipos y paquetes informáticos de Cuenca. Caso práctico APC Cía. Ltda. Período 2016 – 2017

Abstract

This integrate project called Analysis of short-term financing management in commercial companies, of wholesale sales of computers, equipment and system programs in Cuenca city. Practical case APC Limited Company. Period 2016 - 2017, its purpose is to analyze and interpret the given information in the financial statements of the company, through the application of the different financial analysis methods, in order to determine the economic situation, to get success decision making in the short term. The development of this project is based on a qualitative and quantitative approach, through an exhaustive review of concepts and information gathering, this information allow us to have a complete knowledge about the main problem of investigation, as well as the different analyses to the presented financial statements, they were based on calculations and the application of financial indicators. The results obtained allow us to identify the economic situation and at the same time to know how the company is in relation to the commercial sector. In addition, based on the comparisons of the financial indicators and the corresponding analyses, we get some conclusions to allow to provide an improvement proposal and give some recommendations to get efficient financing management. Finally, from the work study, APC company, it requires a key tool like a financial analysis, which it allows to the management to make the right decisions in a timely manner, benefiting to the company development.