El análisis contable en la salida de crisis empresariales …. y siempre
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Universidad Pablo de Olavide
info
ISSN: 1696-8360
Any de publicació: 2017
Títol de l'exemplar: Julio - Septiembre 2017
Volum: 15
Número: 3
Tipus: Article
Altres publicacions en: Contribuciones a la Economía
Resum
The past 2016 was the year of the exit of the last corporate crisis that has hit Europe. It is time to reflect and implement measures to not repeat past mistakes. It is time that the accounting analysis assumes a basic role in the detection, control and forecast. To do this it is essential to act in future key. We propose financial statements analysis using tools and indicators of dynamic character and finish with static, quantitative and absolute indicators. Our proposal is based on the dynamism, forecasts and indicators which relate evolutions of interrelated variables that today allow us ahead of the future. Behaviors and increases in accounts today will bring in the next few years behaviors and values in other accounts that already today we can anticipate. We propose a very different, useful and far-sighted way to analyze the liquidity, solvency and profitability.