Financial analysis and decision-making in the company Ademacor
DOI:
https://doi.org/10.47187/mktdescubre.26.54Keywords:
Financial Analysis, decision making, financial indicators, liquidity, profitabilityAbstract
Financial analysis is an essential tool for understanding a company’s situation and supporting managerial decision-making. The problem identified in the company ADECAMOR lies in the lack of systematized financial information, which hinders effective business decisions. This research is applied in nature with a descriptive approach, and its objective was to apply financial analysis as a tool to improve the business decision-making process. The methodology involved the collection of accounting data from the 2020–2024 periods. Techniques such as vertical and horizontal analysis, along with the calculation of financial indicators, made it possible to identify weaknesses in liquidity and profitability, as well as a moderate dependence on external financing. The results revealed an increase in assets and equity but a reduction in operating efficiency due to rising costs and expenses, which negatively impacted net income. The study concludes that financial analysis is vital for transforming accounting information into strategic knowledge that enables companies to address operational challenges, anticipate risks, and foster long-term sustainability and growth in a competitive and changing environment.
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Copyright (c) 2025 Mariana Isabel Puente Riofrío, Verónica Adriana Carrasco Salazar, Eduardo Ramiro Dávalos Mayorga, Jordan Andres Tapia Quingaguano
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