Libro Recomendado: Análisis financiero del sector solidario

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Todas las empresas, de cualquier sector, deben realizar el respectivo análisis de sus estados de cuentas, movimientos financieros y demás indicadores financieros, no solo para rendir informes a las entidades de control correspondientes, sino además para evaluar y diagnosticar la situación financiera de la organización y, de esta forma, mejorar su gestión a través de las medidas preventivas y correctivas. La importancia del análisis financiero en las empresas del sector solidario radica en que estas brindan unos servicios sociales para sus asociados a diferencia de las demás entidades, por ello su mejora y prosperidad repercute en todos los asociados.

Hernán Cardozo, contador público especializado en revisoría fiscal y control de gestión, trae en esta oportunidad un texto guía para quienes deben presentar la información financiera de las organizaciones del sector solidario, teniendo en cuenta las Normas de Información Financiera. A partir de la descripción de los conceptos básicos y principios de la contabilidad el texto presenta una interpretación de los estados financieros, con la definición y fórmulas de cada indicador que interviene en estos.

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