General Information of the financial area performance

Authors

  • Gloria Stella Salazar Yepes Docente

DOI:

https://doi.org/10.31908/grafias.v0i23.1417

Keywords:

Financial indicator, liquidity, debt, investment

Abstract

Financial analysis indicators allow determining the level of compliance with the company financial objectives. For its owners and investors, serve as a decision-making tool and in the design of continuous quality improvement programs. One of the main features of the financial diagnosis is that it has specific objectives for its implementation and must be quantifiable, verifiable and add value to the decision-making process. In addition, it is suggested to be reported or disclosed in the entire organization to involve the staff of the achievements; they must be set or determine in consensus, in which can reflect the commitment of those involved in its design and implementation. 

Author Biography

  • Gloria Stella Salazar Yepes, Docente

    MSC en Administración. Docente Asistente Facultad de Ciencias Económicas y Administrativas de la Universidad Católica de Pereira.

References

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Córdoba, M. (2009) Gerencia financiera empresarial. Colombia: Ecoe Ediciones

Fierro, A.M. (2008) Estados financieros consolidados. Colombia: Ecoe Ediciones

García, O. (2009). Administración financiera: fundamentos y aplicaciones (4ª ed.). Cali: Prensa Moderna Impresores.

León García, O. (1999) Administración financiera: fundamentos y aplicaciones / (3ª ed.). Prensa Moderna Impresores.

García Serna, O. (2003). Valoración de empresas, gerencia del valor y EVA. Medellín: Digital Express.

Gitman, L. (2003). Principios de administración financiera (10ª ed.). México: Pearson Educación.

Van Horne, J. (2002). Fundamentos de Administración Financiera.Londres: Prentice Hall.

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Published

2020-05-11

Issue

Section

Artículos