ANÁLISIS DE LA EVALUACIÓN DE RIESGO DE LA EMPRESA FAMILIAR XYZ APLICANDO RATIOS FINANCIEROS Y EL MODELO Z-SCORE DE ALTMAN

Abstract

It is important to study in an emerging economy like Ecuador and within a very specific sector, the conceptual framework of the bases of accounting and financial data from which the ratios are estimated, which in turn are used as independent variables in linear functions used in predictive models. Clearly the interest in the study of the characteristics and the particular problems of family businesses. This paper attempts to bring the common scenarios of the family business to the reader, in order to make a deep reflection and help create an awareness of the need to study both in Ecuador, as in other countries. Clearly the interest in the study of the characteristics and the particular problems of family businesses. This paper attempts to bring the reader to the common scenarios for the family business, in order to make a deep reflection and help create an awareness of the need to study both in Ecuador, as in other countries. Likewise, we must reconnoiter the value of a financial statement analysis in decision-making of any company, conceptualizing different theories and methods that have been tested and implemented in other countries and are now recognized worldwide for companies multinational, public and private and even recognized financial. Besides that achieve that through these methods locate the areas of opportunity and threat and to respond appropriately to the different alternatives. A financial analysis is an objective assessment of an organization where effectively the business owner understand if your business is profitable or not. Financial or statistical models should be applied as a fundamental tool in issuing an opinion on the situation facing the company in the family, in order that everyone involved making good decisions.