Financial analysis of Importaciones y Representaciones San Diego SAC - Lima, according to periods 2019- 2020 and 2021.

• Autores: Seminario Unzueta, Randall Jesús, Briones Raico, Rosaura, Meléndrez Jaime, Denisse, Meléndez Jaime, Denisse
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Universidad María Auxiliadora
• Repositorio: Agora
• Lenguaje: español
• OAI Identifier: oai:revistaagora.com:article/202
• Enlace del recurso: https://revistaagora.com/index.php/cieUMA/article/view/202
• Nivel de acceso: acceso abierto
• Materia: Análisis financiero; Índice de liquidez; Índice de rotación; ; Índice de solvencia y el Índice rentabilidad.

Objective: the general objective is to determine the financial analysis of the accounting area of ​​the company imports and representations San Diego SAC - Lima, period 2019 - 2020 and 2021. Material and method: our research has a quantitative approach, its design is non-experimental, descriptive-comparative and cross-sectional, with the financial statements belonging to the years 2019, 2020 and 2021. The documentary analysis technique was data collection. Results: It was determined that after applying the financial analysis in the organization, it is established that the best liquidity index, turnover index and profitability index was in 2021 and in the solvency index the best result was in 2019. Conclusions: regarding the financial analysis carried out on the organization, they are not favorable, because according to the results that we have interpreted, the company does not have enough cash to face its debts, because the distribution of resources is not adequate and also because it is over indebted with financial entities, it has also decreased in sales for this reason they do not have the projected profitability.