ANÁLISIS FINANCIERO Y SU INCIDENCIA EN LA TOMA DE DECISIONES EN LA GASOLINERA EL ROCÍO PERÍODO 2019

Abstract

The present research work was carried out to study the financial analysis that is carried out at the "El Rocío" gas station and its incidence in decision-making, in the problematic situation the absence of the financial tools for said analysis is reflected, as well such as making decisions empirically, without prior financial studies. Therefore, a methodology with a mixed approach was used, where financial information was collected, as well as interviews. Among the main findings, it was possible to verify that financial analyzes are not carried out at the gas station, decision-making is made only based on the manager's perspective prior to a quick observation of the financial statements, an acceptable management for payment is not recorded. from third parties, including financial institutions. It is concluded that the company has scarce available resources (current assets), with fixed assets being its highest percentage, however, these assets are owed to third parties and the incorrect application or lack of application of operational and financial policies that define o outline the correct actions to obtain acceptable and beneficial results for the company. Based on these results, a proposal is presented to implement the financial analysis and in this way decisions can be made to achieve the goals of the company and optimize its development.