Modelo para medir la situación financiera en empresas pyme.

Abstract

In this article a proposal appears to measure the f inancial situation of companies PYMES of any sector, is commercial or ind ustrialist. The methodology begins with the reorganization of the a ccounts in the financial statements, next it sets out to realise an analysis of financial reasons with the intention of extracting of these states those accou nts that are necessary for the calculation of the indicator. Soon in one second pa rt the calculation of the yield of the assets is realised, which are fundamental to measure the gain that is generated to carry out the main activity. In one th ird part the calculation of the capital cost is realised, necessary to know the cos t financing of each organization object of study and in a fourth point the calculation of the Economic Value Added is realised to obtain some con clusions on the generation or destruction of value for the companies of the se ctor.