Análisis de estados financieros aplicando inteligencia del negocio con Power Pivot de Ms Exce

Abstract

In this article, a relational data model was developed based on the movements of an accounting system and through the business intelligence facilities of the Excel, Power Query and Power Pivot add-ons, was achieved the dynamic visualization of the three major financial statements. In that direction, it is shown how these complements can help those in charge of finances to prepare a financial report with the reliability needed to better understand an organization's current financial situation. Therefore, the proposed objectives were: a. Development of a methodology to obtain the most important financial reports b. Determine if the methodology is consistent with a data model built for another application, Power BI, and with accounting standards for presenting those reports. It was demonstrated that it is feasible to obtain the report of the three financial statements (Income Statement, Balance Sheet and Cash flow) in a dynamic and coherent way. Therefore, a procedure was carried out to verify the correspondence of values ​​of the Income Statement report with the amounts in the items of a Profit and Lost report, prepared with the Power BI application by the ZEBRA BI organization and, on the other hand, in the Balance Sheet was evidenced the correspondence of assets and liabilities. It is established that: with this methodology can be made use of the facilities of the Excel business intelligence add-ins without the need to invest in a formal business intelligence application.