Financial statements and their relation to operational decision making in times of crisis.

In the same way, nowadays there is still a boom in the use of financial statements, especially in times of crisis, when it is necessary to be more productive in the management of both material and financial resources. From this perspective, financial statements are vital documents for organizations, as they serve as a guide for the operational decision making process, which differ from the strategic ones because they are the alternatives taken daily in the organization, requiring support tools that allow knowing the critical points faced by the company, being necessary that the financial statements are adjusted to reality, transmitting confidence and security.

However, it is difficult in the country to make timely decisions when living in a constant panorama of uncertainty characterized by price variations, hyperinflation, financial statements that do not adjust to reality, absence of controls to strengthen financial management, daily increase of the referential foreign currency (Dollar).

In addition, both the public and private health sectors are facing a critical situation in Venezuela, evidenced by the lack of supplies, scarce government support, rising costs, low purchasing power of Venezuelans, and high drug prices.

This situation generates the eminent need to analyze and verify the influence of the financial statements in operational decision making with the intention of verifying to what extent the company is being efficient, finding critical points that allow to solve the weaknesses in order to massify the role and importance of the financial statements.

Likewise, financial accounting is mandatory in most countries worldwide, coexisting with financial statements and accounting standards, including Venezuela, whose Commercial Code states in Article No. 32: ".... All merchants must keep their accounts in Spanish, which must include the general ledger and the inventory ledger. He may also keep all auxiliary books that he deems convenient for the greater order and clarity of his operations".

In other words, in Venezuela, financial accounting is mandatory and necessary. Likewise, in order to comply with legal and tax duties, the issuance and preparation of financial statements is required.

In other words, the above is summarized in the issuance of financial statements which must be based on internationally established standards, principles and methods". Likewise

Along the above lines, financial statements are not only documents containing the annual accounts or the economic results of an organization, they are real working tools aimed at guiding the operation of organizations. However, this function is only fulfilled when they project real information adjusted to reality, being a challenge for Venezuelan Public Accountants to use financial statements as a tool for decision making.

On the other hand, Pérez and Gardey (2013:1) point out: "...a crisis is an abrupt change or an important modification in the development of some event, and this can be both physical and, symbolic. Crisis is also a complicated situation or a situation of scarcity." In other words, times of crisis exist when important manifestations occur in the development generating scarcity.

Venezuela is considered to be in a time of both social and economic crisis due to the presence of a hyperinflationary economy, causing constant devaluation of the currency, increase in prices and detriment to the purchasing power of Venezuelans. According to Cáceres and Salcedo (2015:26) "...The hyperinflationary economy causes various damages to companies, especially based on financial instability, Inconsistency in financial statements, Increase in costs, Reduction of sales and Inoperability".

According to the International Financial Reporting Standards (IFRS) for SMEs (2015).

In other words, the general purpose of financial statements is to report on the financial position, performance and realized cash flows of a unit for economic decision making. Interpreting a:

Times of crisis invite us to be more careful and to foresee, through timely decision making, the abrupt changes that may occur either in an organization or in our personal lives..