The importance of financial analysis for timely decision-making in mining companies
Keywords:
Análisis financiero, Balance general, Estado de resultados, Ratios financierosAbstract
The purpose of this research is to determine the importance of financial analysis for timely decision-making in mining companies. This research is descriptive-analytical in scope, and the research design is non-experimental and longitudinal. The study population and sample consist of the general manager of the mining company and the financial statements, such as the balance sheet and income statement. The results obtained from the financial statements show that during the 2023 and 2024 fiscal years, current liquidity decreased by 0.15%, the acid-test ratio decreased by 0.03%, immediate liquidity decreased by 0.02%, working capital decreased by Bs. 1,002,190, the solvency ratio decreased by 0.06%, the debt ratio increased by 1.45%, the debt-to-equity ratio increased by 11.42%, and financial debt increased by 1.79% from one fiscal year to the next. Regarding the company's decision-making rating, it is evident that operational decisions are average, due to a lack of consideration of income and expenses. Investment decisions are inadequate because there was no investment in fixed assets, and financing decisions are adequate, meaning that the partners have chosen to finance themselves through third parties. The research concludes that financial analysis is important because it allows for timely decision-making in the future regarding operating, investment, and financing activities.
References
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