Rol del análisis financiero y la disciplina contable en el contexto de la globalización

This paper describes the basic elements related to the role of financial analysis and accounting discipline in the context of globalization; presenting the components of financial statements of general purpose to which the entities and economic agents are bound to, in order to have useful information that can be interpreted for the decision making with impact both nationally and internationally; likewise, particularities of the single plan of accounts of the Colombian mercantile sector are presented, as support to the development and application of the business financial analysis in the mentioned context. The research is considered descriptive, under a documentary, transectional, and contemporary design. The results show the structural adequacy of financial analysis in commercial, manufacturing and service companies in Colombia.