Análisis Contable y Financiero: Una Herramienta Clave Para La Eficiente Gestión Financiera Y Contable En La Empresa/Accounting and Financial Analysis: A Key Tool for Efficient Financial and Accounting Management in the Company


El análisis financiero y contable es fundamental para evaluar el rendimiento real económico, financiero y contable de una empresa, detectar dificultades y aplicar las medidas correctivas necesarias para resolverlos. La información contable que se refleja en los estados financieros como el balance general, cuenta de resultados, y el estado de flujos de efectivo en forma de datos resumidos. Sin embargo, para que los datos sean útiles para los usuarios de los estados financieros y contables, deben estar claramente analizados. Algunas de las maneras de analizar incluyen el uso de ratios, análisis de flujo de efectivo y análisis vertical y horizontal. De este contexto, en este estudio se evaluó la importancia del análisis financiero y contable como una herramienta clave para administrar la empresa eficientemente. El estudio fue analítico en el ámbito de aplicación con diseño documental basado en los fundamentos teóricos de diversos autores. Los resultados más relevantes del análisis indicaron que las empresas, privadas, instituciones públicas y de gobierno hacen hincapié en el uso de análisis de estados financieros como una herramienta para determinar la liquidez, solvencia, precio de las acciones, rentabilidad, crecimiento del negocio y pronósticos.

The financial and accounting analysis is fundamental to evaluate the real economic, financial and accounting performance of a company, detect difficulties and apply the necessary corrective measures to solve them. The accounting information in the form of financial statements such as the balance sheet, income statement, and the statement of cash flows in the form of summary data. However, for the data to be useful for the users of the financial and accounting statements they must be analyzed. Some of the ways to analyze include the use of ratios, cash flow analysis and vertical and horizontal analysis. In this context, this study will evaluate the importance of financial and accounting analysis as a key tool to manage the company efficiently. The study will be analytical in the scope of application with documentary design based on the theoretical foundations of various authors. The most relevant results of the analysis indicate that companies, private, public and government institutions emphasize the use of financial statement analysis as a tool to determine liquidity, solvency, share price, profitability, business growth and forecasts.

Palabras clave: contable, financiero, eficiencia, gestión, empresa.

Keywords: accounting, financial, efficiency, management, company.

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