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作者:Ronal Eduardo Valencia Mena 2 年以前

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FINANCIAL FUNCTION

El análisis financiero abarca tanto aspectos internos como externos de una empresa. El análisis interno se realiza cuando el analista tiene acceso detallado a los registros financieros y no financieros de la compañía, mientras que el análisis externo se lleva a cabo sin acceso completo a dicha información, lo que puede presentar mayores desafíos para la obtención de datos.

FINANCIAL FUNCTION

GESTION AMBIENTAL Y SOSTENIBLE ALUMNO RONAL EDUARDO VALENCIA MENA MAPA CONCEPTUAL DE FUNCIONES FINANCIERAS. DOCENTE CESAR AUGUSTO TORRES OSPINA FUNDACIÓN UNIVERSITARIA MARÍA CANO CONTADURIA PÚBLICA. 30/08/2022

Among these are takes into account the world economic situation, the national economic situation, the situation of the sector to which the company belongs and the situation political and legal.

Here it is necessary observe, among other aspects, the organization administration, labor relations, the market national and export, the competition, the portfolio, the sales and production.

FINANCIAL FUNCTION

Who cares about analysis?

to the stock markets
To the company administration
to investors
To banks and creditors in general
to chambers of commerce
To the Tax Administration

financial goal

Every effort made by financial management must tend towards an end: maximizing the value of the company, it is that is, increase the investment of the owners or areholders.
Financial function and business size

The actual condition, complexity and importance of the financial function depend largely on the size of the business, as well as the stage through which the company goes through in its development

Financial analysis

It is a process that includes the compilation, interpretation, comparison and study of the financial statements and operational data of a business.

Scope of financial analysis. the field of financial analysis can be classify into two roups:

Internal aspects of the company:
External aspects of the company

Internal and external analysis

External analysis. External analysis occurs when you do not have access to the entire of the information available. In this type of analysis the pitfalls to obtain the data are greater.
Internal analisis. Internal analysis occurs when the analyst has access to detailed books and records, both financial as non-financial, of the company.

Finance is a part of the economy and therefore, to clearly understand its scope we must start from the study of both macroeconomics and microeconomics. Taking into account what above the financial activity comprises 3 functions which are:

Study of the financing of the company o financial structure: Knowing the needs of the company, by the volume and amount of assets required think about the resources required for such investment
Determination of he tructure of assets: This function involves the determination of the kind, mount and quality of the assets that the company requires.
Preparation and analysis of information Financial: efers to the preparation adequate and exhaustive analysis of the basic financial atements