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Herramienta informática para análisis e interpretación de estados financieros

Author

Listed:
  • Iván Javier Monterrosa-Castro
  • Mónica Esther Ospino-Pinedo
  • Julio César Quintana-Pérez

Abstract

En este artículo se presenta el desarrollo de una herramienta informática para análisis e interpretación de estados financieros. Esta herramienta permite organizar la información de los estados financieros que se manejan en una organización, como son el balance general y el estado de resultados. Las características más destacables de la herramienta son el análisis vertical o de participación, análisis horizontal o de variación y los índices o razones financieras. Finalmente se detalla la estructura de la herramienta, describiendo sus funcionalidades y herramientas más importantes.

Suggested Citation

  • Iván Javier Monterrosa-Castro & Mónica Esther Ospino-Pinedo & Julio César Quintana-Pérez, 2018. "Herramienta informática para análisis e interpretación de estados financieros," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 244, june.
    • Handle: RePEc:erv:observ:y:2018:i:244:03
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