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I. Financial Function
The study of Finance is a part of economics that deals emphasis and implements theoretical economic concepts. We must start from the two branches that make up the Economic science: Macroeconomics and Microeconomics.

The first provides the Financier knowledge of the institutional system in which moves the structure of the banking system, the internal and external economicpolicies, etc. The second in a few places it at the Business Principles, which should be taken into account to achieve financial success, for example, Supply and Demand Principles, Strategies to Maximize Profit, Profit or preferences for Risk, Pricing Policy, etc.
I.1. Financial Activity consists of three basic functions:

1. Preparation and Analysis of Financial Reporting

2. Determinationof structure of assets

3. Financing Study of the Company or Financial Structure

The effort of the finance function is reflected in the balance Sheet: Assets, Liabilities and Equity.
I.2. Primary responsibilities of the Finance Function:

1. Responsibility for the production, management and adequate flow of Accounting and Finance: Quality and Opportunity
2. Responsibility for theefficient management of working capital
3. Responsibility for Selection and Evaluation of Long Term Investments (Project Evaluation)
4. Responsibility for the implementation and management of the funds required by the Company
5. Responsibility for their participation in the development of the Company: Goals, Strategies, Plans and programs developed by the Company
6. Administrative responsibility forthe management of areas of the company involved inthe finance function.

OVERVIEW OF THE FINANCE AND FINANCIAL ANALYSIS
II. Financial Goal

All effort should tend towards a goal: to maximize the value of the Company. The Financial Process involves constant evaluation of two parameters: profitability and risk.
It is difficult to determine whether or not to work Management to MaximizeShareholder Wealth

III. Finance Function and the Size of Business

We have the following specialists:
The Counter, The Financier expert Budgets, The auditor Financier, the Financier tax expert, the expert in foreign trade financier, the financier treasurer, the Finance Expert in Project Financial Analyst.
IV. Financial Analyst

Based on financial statements, interpret, analyze, draw conclusionsand make recommendations. Should inter relate the historical development and future development of it, Attributes:

1. Outstanding analytical ability, ability for Research and Insight
2. Mystic, enthusiasm and persistence, teamwork
3. Strong and broad knowledge of General Accounting and Cost
4. Owning non-financial information about the Company, Organization, markets, products, labor issues,Installed Capacity, Production Process, Plans and Projections
5. Knowledge in economic, political, monetary and fiscal, National and International

V. What is the Financial Analysis

Process involving the collection, interpretation, comparison and review of financial statements and operational data from a business.

This involves the calculation and interpretation of percentages, rates,trends, indicators and financial statements. The analysis requires a comprehensive and detailed understanding of the nature and limitations of financial statements.
VI. Motivations of Financial Analysis

Answers questions such as:
It is the right activity level to turnover of the company?
We have the working capital sufficient to meet the normal course of operations of the company?

Thecompany has an installed capacity over-and underused? be sufficient for future development? It will require new investment in plants?
As has been financed the assets of the company? Is there adequate capital structure?
Will the company pay its current liabilities? Can meet its long-term obligations? are provided the support of partners and the volume of liabilities to third parties? The Company has...