Throughout the last years the financial economic crisis has seriously affected the worldwide economies and what we know is that the risk is a phenomenon that appears daily in each company’s activity. It is seen as the probability of an event and its consequences. Each company needs to take...

The aim of this paper is to highlight the importance of performing an economic analysis by any company, in our case Artego S.A. Managers try to reach a certain level of production which used with a certain level of productivity allows companies to sell products and obtain profit. The diagnosis...

The need for performance evaluation appears from the importance of the assessment of the available resources usage, the identification of the economic resources potential for future use and the capacity to generate cash flows. Practice has held a number of tools that provide information needed...