Los estados financieros y la toma de decisiones en las pymes

Abstract

Most of the small and medium-sized companies in the city of Babahoyo, Ecuador do not have the accounting information, many traders complain about the fees of an accountant and only hire them for tax matters, they keep the accounting of their businesses from one empirically and do not  know how to carry out financial analysis, which han caused wrong decision-making. The objective of this article was to analyze the financial statements of the  company DITSBENT, located at Olmedo and Cinco de Junio streets, in order to guide management for appropriate decision-making; For the research methodology, the qualitative and quantative paradigmatic modalities were applied; the type of research adopted was descriptive, explanatory, bibliographic and correlational; Analytical-synthetic, descriptive, inductive and deductive methods were used, research techniques: interview and surveys, Instruments used, questionnaire, computer, printer, among others; The results obtained through the presentation of the financial statements served the mangement for their respective analysis and establish the profitability of the company.