The analysis of economic and financial situation was made on the data of financial statements for the first quarter of 2010, comparing 2009, assessing different rates as reasons for working capital, liquidity, activity, debt, financial and economic performance is also performed a percentage analysis of the Income Statement. Concluding that the company works efficiently in the year 2010 that is discussed but there are still some shortcomings to which recommendations are focused in order to improve performance and progress in the ongoing struggle to achieve economic efficiency. We used the universal method of dialectical materialism, as the correct method of knowledge that presupposes the study of the intertwined with each other.
In the struggle of our to realize the economic strategy, the battle for improving efficiency by mobilizing and harnessing the wealth of initiatives emanating from labor groups and also for the discussion and control the assembly plans for efficiency are crucial elements for achieving economic recovery and achieve the historic goals that our people aspire.
In this sense, the Cuban companies must fulfill their role, defined by a set of obligations arising from their role in society remains undisputed social nature of them.
To achieve effective management of the direction of economic organization must make decisions in line with the comprehensive assessment of the same which is an important economic and financial diagnosis is made based on the analysis of financial statements.
Knowing the importance of systematic analysis of economic and financial data that makes institutions more efficient, the research aims to solve the following scientific problem. No map out the process of economic and financial analysis on the causal relationship to assess the current management of project the state of the Company Sales Caracole Las Tunas based on their strengths.
The overall objective of this study is to analyze the economic and financial situation of the Company Sales Caracole Las Tunas, to contribute to making the right decisions aimed at fulfilling the objectives.
To meet the goal set, we used procedures, methods and techniques of economic and financial analysis and computational research. Formulated the following hypothesis: The application of appropriate techniques for analyzing financial statements should lead to the problems that have generated the effects that show these states, and hence, by a cause-effect analysis, the causes that created it, enabling more rigorous assessments for the projection of future results, which could substantially impact on improving the management of the center and more effective use of resources.
The research was developed from a thorough review of the literature on the subject as well as revisions to various articles, and conducted exchanges with managers and specialists of the entity.
In the study we used the fundamental scientific method of economic analysis Dialectical Materialism as a universal method of knowledge that reflects the content of objective economic laws operating in society.