Özet:

Financial management is a component of the leaders of the organizations considered fundamental and a pillar for management and decision-making. From financial management, it is possible to plan strategies to administer economic resources efficiently. Moreover, the financial analysis shows the current situation and the organization's economic and financial performance, which allows for knowing where there is a need for investment or an undue flow of resources. The purpose of this article is to review the implications of financial analysis in industrial organizations as a vital tool for optimal decision-making since this technique collects, analyzes, classifies and raises postulates of the internal situation in the company. Furthermore, the methodology includes an analysis of the literature in scientific and academic search engines, mainly open access, from which fifty references were established. Finally, financial management is a key tool for optimal decision-making since it provides a broad-spectrum view of the organization's different areas through financial indicators that allow observing the efficiency in the business activity of the working capital of investors.

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