Proposal of analysis of the economic and financial position in companies of the territory

Abstract

The present investigation has as objective to carry out the analysis of the economic and financial position that allows to develop abilities in the students, from the subject Superior Accounting, in function of the solution of the professional problems that you/they characterize the countable and financial practice.  To give execution to the proposed objective it was necessary to leave of the relating ones theoretical related with the accounting the economic analysis - financial, for that which was used as fundamental theoretical method the Dialectical one - Materialistic and inside this: the historical-logical, analytic-synthetic and the inductive-deductive one, besides the empiric method: the observation and the statistical one - mathematical: simple random sampling and the descriptive statistic. Their application allowed to identify the analysis techniques and indicators to use in the investigation, as technical they are based: the horizontal and vertical comparisons, the tendency analysis and the employment of financial reasons, these last ones considered to the effects of the objective of the investigation like indicators. A report is presented on the economic situation - financial of the company and the identified problems, that which will allow him to adopt the necessary measures to drive to the company to the achievement of better results in its process of managerial administration and taking of efficient decisions.