@TECHREPORT{Ben_El ,
author = "Benítez Martínez,Yovanis - Olivera Lacombe, Margarita - Martínez Gil, Carmen",
title = "El análisis de los estados financieros para la toma de decisiones /",
institution = "CECAR",
url = "http://repositorio.cecar.edu.co/handle/cecar/8878",
}