Análisis del patrimonio de las empresas ecuatorianas de la Provincia Los Ríos Cantón Babahoyo en los períodos 2015-2019

Abstract

Abstract: The objective of the research was to analyze the heritage of Ecuadorian companies in the Los Ríos province, Babahoyo canton, periods 2015-2019, the non-experimental descriptive method with cross-section was applied to 157 companies that met the study characteristics. For the analysis, a structured database with financial information of companies that declare their financial statements in the Superintendency of Companies, Securities and Insurance was used as an instrument. Among the main results, the equity of the construction sector of micro-enterprises is greater in relation to other sectors, being the category facultative reserves the ones that register an increase in every year, while the small companies of the agriculture sector reflect less equity. Regarding the financial situation in general, it is concluded that a large part of the entities does cover the costs and expenses.