Análisis financiero para una nueva línea de producción de una empresa atunera de la ciudad de Manta.

Abstract

Industrial companies, in general, seek to innovate day by day, in order to increase their competitiveness and participation in the market, both locally and abroad, for this they must seek continuous improvement in their existing processes to make the most of the materials cousins. The objective of this scientific article is to prepare an analysis of the financial situation of a tuna company in the city of Manta for a new production line in the period 2020 and 2021. The methodology carried out within the investigation was a mixed approach, descriptive and explanatory scope and non-experimental design. Two populations were taken as a sample of the main middle managers of the company and the review of documents of the financial statements of the tuna company using the interview and documentary research as the main techniques. The results obtained through the interview were to know the main components of a new production line and its impact on the company, in addition, with the documentary analysis of the financial statements through financial indicators, obtain a financial diagnosis of the tuna company. It is concluded that the company must constantly review financial indicators, accounting policies regarding collections and payments, carry out a true tax planning and, in addition, restructure the long-term debt due to an increase of more than 3 points in the leverage indicator. The main directors of the company must make quick decisions before executing the new production line.