Financial analysis as a basic tool in the decision making of the company Comfalasdi, "Graiman".

Abstract

The research is based on the application of financial indicators to Comfalasdi Cía. Ltda. "Graiman", which was oriented to the financial analysis to measure the liquidity risk and level of indebtedness of the company. To base the following research study, each account and sub-account of the balance sheet and profit and loss statements for the years 2016, 2017 and 2018 were analyzed, then the common size and index analysis method was applied, and an analysis of the financial indicators where reliable data was obtained to determine the liquidity of the company. The methodology used was the mixed paradigm, with the analysis-synthesis research methods, the interview and other techniques and instruments that allowed its execution.