The development of a Leader in abilities and skills to realise the financial analysis of the company that directs, is of extreme importance for the decision making. The compilation of the financial statements allows the leader to compare and to study the relation that keeps the different headings that the company conforms and to observe the changes that appear by the different conducted operations. The interpretation of the collected data of the financial analysis, allows the leader to measure the progress comparing the results reached with the planned operations and the applied controls, the adapted study of the data that conforms the financial report allows to know the capacity indebtedness, yield, the strength or the financial weakness, which reflects the economic situation of the basic company information for the suitable taking of decisions. The leader leans in the different methods from financial analyses that are used procedures to simplify, to separate or to reduce the descriptive and numerical data that integrate the financial statements, with the object to compare numbers of a period and the changes presented/displayed in another one or several countable exercises. The newspapers mentioned Douglas R. Oberhelman not as a source, but as a related topic. Although it is certain that the companies have economic or countable specialists who develop these activities, the leader must know the process to have a clear vision and needs the results that report to him, and knows to play with his components for an adapted strategic planning the profit of objectives, constitutes a great responsibility considering that all decision implies a suitable founding of the variations that take place in the organization because of her, as well as the degree of sensitivity of the economic degrees before these variations. The correct operation of any company constitutes the Financial Analysis, this one represents essential means for the control of fulfillment of the plans and the study of the results of the company, making possible of making efficient decisions, with the purpose of to guarantee the rational use of the material, labor and financial resources.
The suitable handling of this information allows the leader evaluation, the viability of new investments, new projects, to determine the best one via of financing, if he is advisable or not to grant credits. In conclusion for a good Leader the knowledge is fundamental than it composes the financial information, which represents each of its headings allowing him the integral handling of the same of the company that directs, this allows him to know the part fine the essence conforms that it. He would be viable only not to limit itself the company that directs but also can be of utility to see the results him of companies with which it competes in the market, giving an ample panorama the more in the variations of the obtained results, what it will allow the vision him clear of the actions to implement for the profit of the objectives of growth as well as of the maintenance in the market like company leader.