Metodología para un diagnóstico integral de la situación económica – financiera de las micro, pequeñas y medianas empresas del Ecuador.

Abstract

This work is a design of a methodology to carry out a comprehensive economic - financial diagnosis of Ecuadorian´s micro, and SMEs companies. A financial diagnosis allows them to know the real financial state of the company, in order to carry out an adequate financial management, to help them meet their financial commitments, improve the value of the company, adequately finance investments, etc. Therefore, this methodology will allow users to determine the financial situation of companies, comprehensively evaluating all the variables that have a significant influence on the development and growth of companies in which the inclusion of qualitative variables such as: organizational structure, control environment, and segregation of functions and quantitative variables that have not been considered as are the external - macroeconomic variables, which have been identified as having an impact on the growth and development of companies. This methodology responds to the need for evaluation that companies have to know economically and financially if they are aimed at fulfilling their goals and objectives in the future. The methodology presents a matrix that includes all the proposed phases and that allows users to know in an integral way the results and the points where additional improvements must be made, recommendations based on best practices are presented.