Affiliation:
1. Universidad Tecnológica del Suroeste de Guanajuato
Abstract
Accounting is such an ancient activity or discipline that some authors consider it to be art, science or discipline, which teaches the rules and procedures for classifying and recording operations carried out by economic authorities, who are constituted as natural persons or moral persons with commercial, industrial, scientific, religious, government, basic information that serves as a livelihood to develop financial and useful information to the economic body in the taking of of their economic decisions in regular and irregular periods. Whereas some of the objectives of presents her research consists in quantifying the financial reality of the company, according to the rules, procedures and fiscal provisions, through the application of various financial reasons, giving a diagnosis generally to the economic entity, to contribute to decision-making on resource optimization. The present project was carried out with the aim of measuring the economic and financial reality in which most of the companies located in the region are located, it is an important derived issue, where many companies only the objective is to invest, but is not reanalyzed , a financial accounting diagnostic to verify profitability and whether it is appropriate to continue investing, or otherwise make a small modification, and find the right investment point in the business. In particular, the company "Cadena de tiendas Cristyfer" will be discussed through the application of financial reasons, thus giving a specific interpretation and analysis to each of these. Located in the community of San Ignacio de Mogotes, municipality of Valle de Santiago, Gto. México.