Variación de la Rentabilidad en las PYMES del Sector F Construcción, de la Provincia de Loja año 2013

Abstract

This work qualification is aimed at analyzing the factors influencing the dispersion of corporate sector profitability F410 Construction of the Province of Loja, this sector has been studied due to the increase in companies registered with the Superintendency of Ecuador companies. Among the main results of this investigation, it was determined that as reported by some studies where it is stated that the years of operation of the companies improve their bottom, in the case of firms in this sector this particular no is fulfilled because many of the companies that have few years of operation are what keep high profitability levels of both economic efficiency and financial profitability. On the other hand, other studies mentioned that the age of the manager influences the results, because the years of experience is an added value in generating positive financial results, but in the case of construction of buildings not reflected this value is a factor which influences the generation of profits. The construction industry building of the Province of Loja in respect of the use of financial tools, consider only the most important NPV and IRR, and few companies use additional tools for planning and financial control. In conclusion it can be mentioned that despite being a sector with a noticeable growth in the Province of Loja, is an unstable to maintain positive long term without adequate innovation and market position financial performance sector.