EL ANÁLISIS FINANCIERO COMO UNA HERRAMIENTA PARA LA GESTIÓN FINANCIERA DE LAS PYME
Financial Analysis as A Tool For The Financial Management Of SMES
Abstract
Small and medium enterprises represent for Mexico a large part of the economic sustenance for millions of families nationwide, however, their life span is very short, it is estimated that the time that this type of companies lasts providing their products or services is 7 to 8 years, one of the great problems for which they fail to consolidate is due to their poor organization at the financial level. It is here that the analysis of financial reasons becomes very relevant for the proper management and maximization of resources of the organization. The purpose of this research is to make a descriptive study with documentary design that seeks to know the importance of financial reasons as an efficient financial management tool for SMEs, In conclusion, financial analysis is a fundamental tool for those small and medium-sized companies to achieve a management that can be profitable and achieve their objectives.
Downloads
References
2. CINIF. (s.f.). Normas de información financiera. Centro de investigación y desarrollo del consejo mexicano de investigación y desarrollo de normas de información financiera.
3. Gil Ana (2004). Introducción al Análisis Financiero (3ª Ed). Editorial Club Universitario. Disponible en: https://d1wqtxts1xzle7.cloudfront.net/56997865/analisis_financiero-with-cover-page-v2.pdf?Expires=1646809651&Signature=Jk7riemRcO76svHdH8TySiJaCT48E9MwIT-BWh5gnKaNvmYVpZoCz~MaRazY-FC3UmJJ2bh7Wi6x1hrUFzdw5j6i-RfLG0JpxVW95RF8tZs4qqWyHCSpgGDDFppIeBSRJ52F5u5eD1E8PSCDpn8V5UvQuZL~aui4neqQz~e2FvL8WJUctrhBK6W1jvEvuGelcjZs0d9Brau3itw-wYtp4ElFpwmqGSmuuWRrrqyHmrS275U99lQ452DZV8EsxXo6w12ugS5uxxhCwPTDCH0yuy-quqFrH655LHj0u7BVwbpNM3YdRQ9F3ZtZQ-Xfm0xthw47dYUNpWm-frvWnrn4MA__&Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA
4. Gitman Lawrence, J., & Zutter, C. J. (2012). Principios de Administración Financiera. (12a ed.), PEARSON EDUCACIÓN. Disponible en: https://economicas.unsa.edu.ar/afinan/informacion_general/book/pcipios-adm-finan-12edi-gitman.pdf
5. Gómez Lilia y Tello Martha ,C. A. M. T. (2015). Importancia del análisis e Interpretación de los Estados Financieros con Base en la Razones Financieras para la Toma de Decisiones. In L. Gómez, Gestión de las Organizaciones rumbo al 3er milenio. Cohauilla: XIX Congreso Internacional de Investigación en Ciencias Administrativas.
6. Guajardo Cantú, G., & Andrade de Guajardo, N. E. (2008). Contabilidad financiera. McGrawHill: México. disponible en: https://dspace.scz.ucb.edu.bo/dspace/bitstream/123456789/19936/1/9978.pdf
7. Normas de Información Financiera A-1” Estructura de las normas de información financiera” Recuperado de http://fcaenlinea1.unam.mx/anexos/1165/1165_u3_a1.pdf
8. Normas de Información Financiera A-3” Necesidades de los usuarios y objetivos de los estados financieros” recuperado de http://fcaenlinea1.unam.mx/anexos/1165/1165_u2_a3.pdf
9. Pymes (2012). Proteja su dinero, condusef. Recuperado de: https://www.condusef.gob.mx/Revista/index.php/usuario-inteligente/educacion-financiera/492-pymes
10. Real Academia Española, 2001. Diccionario de la lengua Española Vigésimo segunda., Buenos Aires, Argentina: Grupo Editorial Planeta SAIC. Available at: http://www.rae.es/rae.html.
11. Ross S., Westerfield R. & Jaffe J. (2012) Finanzas corporativas.( 9a ed.). McGraw-Hill. Disponible en: https://www.economicas.unsa.edu.ar/afinan/informacion_general/book/libro-finanzasross.pdf
12. Tancara, C. (1993). La investigación documental. Temas sociales, (17), 91-106. Disponible en: http://www.scielo.org.bo/scielo.php?pid=s0040-29151993000100008&script=sci_arttext
13. Van, J. C. H., & Wachowics, J. M. (2010). Fundamentos de administración financiera. (13a ed.). Pearson educación. Recuperado de: http://104.207.147.154:8080/handle/54000/1142
This work is licensed under a Creative Commons Attribution 4.0 International License.
By submitting a manuscript to IJRDO – Journal of Business Management, the author(s) confirm that the work is original and does not infringe upon any existing copyrights or third-party rights.
Authors retain responsibility for the content of their work. In cases of proven ethical misconduct such as plagiarism or duplicate publication, the journal reserves the right to take appropriate action, which may include correction or retraction, in accordance with publication ethics.
This work is licensed under a 