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El tema que tratare durante el desarrollo de este trabajo será el ANALISIS A CORTO PLAZO DE LA EMPRESA DIRIMPEX LTDA, este análisis será aplicado a una empresa real del sector comercial, la cual actualmente se encuentra activa en el desarrollo de su objeto social, esto con el fin de demostrar la importancia que tiene la contabilidad en las empresas comerciales ya que de este modo se estudia y mide toda la clasificación de sus transacciones y operaciones financieras. Será llamado Análisis a corto plazo e indicadores financieros, donde serán evaluados los estados financieros de la empresa DIRIMPEX LTDA, en general todo su manejo contable y administrativo, para así poder determinar el manejo que se ha tenido con los recursos de la compañía, ver  la sostenibilidad y sus bases económicas con que cuenta para realizar sus operaciones financieras. Dirimpex Ltda es una empresa constituida como sociedad mediante escritura pública No. 1495 del 08 de Octubre de 1983, matriculada en el registro mercantil con el No. 208811 de la Cámara de Comercio de Bogotá y cuyo objeto social es la compra, venta, representación y distribución de equipos, maquinaria, materiales, repuestos y en general bienes muebles, productos de casas comerciales e industriales, nacionales o extranjeras, así como la fabricación de equipos y maquinaria, el ensamble, reparación, compra y venta de los mismos por cuenta propia o con participación de terceros.

En la contabilidad y en la preparación de los estados financieros Dirimpex Ltda., aplica los principios de contabilidad generalmente aceptados en Colombia, prescritos por los decretos 2649 y 2650 de 1993 y otras normas complementarias.

Esta empresa lleva en el mercado 27 años por esto se realizara en análisis a corto plazo de sus estados financieros del año 2006 al año 2010 aplicando análisis vertical y horizontal siendo complementado este análisis con los indicadores financieros, para así plantear las estrategias pertinentes que podrán conducir a las metas trazadas por la empresa.

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