Proposal for financial analysis by the method of reasons in importers of vehicles used in the city of Fernando de la Mora, 2018

• Main Authors: Belén Monserrat López Bogarín, Florencia Sclaroff, Joel Brizuela, Jolaika Gerbrand De Fehr
• Format: Article
• Language: Spanish
• Published: Universidad Nacional de Asunción 2021-01-01
• Series: Población y Desarrollo
• Subjects: importers of used vehicles; reason method; decision making
• Online Access: http://scielo.iics.una.py/scielo.php?script=sci_abstract&pid=S2076-054X2021000100005&lng=es&nrm=iso&tlng=en

The financial analysis is not taken into account in companies importing used vehicles in the city of Fernando de la Mora, which causes the most important decisions of the companies that are taken without having efficient, timely and truthful information. The General Objective of the Investigation was “To propose the application of the Analysis of Financial Statements by the me-thod of Reasons in Companies Importing of Used Vehicles of the city of Fernando de la Mora in the year 2018”. The research methodology was: field research, documentary, non-experimental, cross-sectional design, the population was made up of 86 societies from which a sample of 26 companies was extracted, the sampling was non-probabilistic of type for convenience, for the collection Data surveys and interviews were implemented, and the instruments used were the questionnaires and interview guides. As a result, it was found that most companies have a high level of active current, which would be misunderstood as an indicator of liquidity, however, the current asset is mostly made up of inventory whose convertibility to cash is not immediate, the low was also highlighted level of profitability with respect to the invested capital. It has been concluded that companies were not determined to identify their weaknesses for a while, so the application of financial analysis as a preventive and corrective tool was suggested, in order to obtain greater efficiency in their efforts.