The research established as an objective to determine the relationship between the analysis of the financial statements and decision making in the Sub Regional Management of Ucayali - Contamana year 2022. Which I opt for is an applied type study, descriptive level - correlational and design not experimental. In the investigation, the survey was used as a technique and the questionnaire as an instrument to collect important information. Concluding that, the analysis of the financial statements is qualified as regular (24%) since sometimes it prioritizes the provision of information to the people responsible for the economic activities of the company; Therefore, it always compares its homogeneous financial statements to determine the increases and decreases or variations of the accounts, from one period to another. For its part, decision-making is rated as regular by 27% because workers so...