The development of a leader in skills and abilities to perform the financial analysis of the company who directs, is of utmost importance for decision-making. The compilation of the financial statements the leader allows compare and study the relationship that keeps the different headings that shapes the company and observe the changes that are presented by the different operations carried out. The interpretation of the data obtained from the financial analysis, allows the leader measure progress by comparing the results achieved with the planned operations and controls applied, the proper study of the data that forms the financial report allows to know the capacity for indebtedness, profitability, the fortress or financial weakness, which reflects the economic situation of the company basic information for the appropriate decision-making. The leader relies on different methods of financial analyses that are procedures used to simplify, separate, or reduce the numerical and descriptive data that comprise the financial statements, with the object compare figures of changes submitted in another or several accounting periods and a period. While it is true that companies have financial or accounting specialists who carry out these activities, the leader must know the process to have a clear and precise vision of the results that report you, and know playing with its components for a strategic planning appropriate to the achievement of objectives, constitutes a great responsibility bearing in mind that any decision implies an adequate substantiation of the variations that occur in the institution because of heras well as the degree of sensitivity of economic grades before these variations. The financial analysis is the correct operation of any company, this represents an essential means for the control of compliance with the plans and the study of the results of the company, making it possible to make efficient decisions, in order to ensure the rational use of materials, labour and financial resources.

The proper handling of this information allows the leader the evaluation, the viability of new investments, new projects, determine the best way of financing, whether it is convenient or not to grant credit. In conclusion to a good leader is fundamental understanding of what comprises financial reports, that represents each of its headings allowing integrated management thereof of the company who directs, this allows you to know the fine side of the essence that forms it. It would be viable to not be limited only to the company that runs but can also be useful see results from companies with which it competes in the market, giving a broader picture in variations in the results obtained, which will allow the clear vision of the actions to implement for the achievement of the objectives of growth and maintenance in the market as a leader.