Diagnóstico financiero de la Ebanistería JAR

Abstract

This monograph is the actual financial analysis of the JAR Carpentry shop. It was propossed from the beginning to know the real financial situation of the Carpentry shop in order to give guidance to the owners of the company on which decisions can be taken to improve the financial performance of the company. To carry out the financial analysis of JAR Carpentry shop, it was taken the balance sheets and financial statements for the years 2011 through 2014. Additionally financial information was collected from the companies of the sector to be compared with the results of JAR Carpentry shop. Based on the information gathered, the indicators of indebtedness, liquidity, profitability and value drivers were calculated. All this information is analyzed and collected for the conclusions and recommendations expected. The JAR Carpentry shop is not in a difficult financial situation as the owners of the Carpentry shop had thought in the first place. Rather its directors are comparing very different eras in the history of the Carpentry shop and economic history of Colombia that make them think that things are not well. When the comparative analysis of the profitability indicators of JAR Carpentry shop is made against the cabinetmaking industry, the profitability indicators ROA and RONA are even slightly higher than the sector for the year 2014.