Estudio diagnóstico de la aplicación del análisis financiero en las MIPYMES comerciales de Azogues-Ecuador . Universidad Católica de Cuenca

Abstract

This study responds to the need to approach the execution of the financial analysis application for commercial Small and Medium-Sized Enterprises (SMEs) of Azogues, Ecuador. The methodology was a descriptive correlational study with business owners from SMEs in the canton of Azogues. The research population comprised 180 registered individuals in the Chamber of Commerce and Industries of Azogues database. A sample with a 95% confidence level and a 5% margin of error was employed, resulting in 102 respondents. The work identified statistically significant predictor variables such as financial education, access to financial resources, technology implementation, and organizational culture, influencing the dependent variable and financial analysis. The investigation question and general objective were successfully addressed through the employed methodology. Financial analysis can be applied to SMEs and can generate strategies for long-term success.

Keywords: financial analysis, decision-making, finance, organizational culture, business