Análisis del patrimonio de las empresas ecuatorianas del cantón Santa Rosa de la provincia de El Oro en los períodos2015-2019

Abstract

Abstract: The present research was developed in the period 2015-2019 by analyzing the patrimony of the companies of the Santa Rosa town, El Oro province. Therefore, 80 companies were considered which reported constant information to the Superintendence of Companies, Securities and Insurance. A general database and the components of the financial statements were developed, which made it possible to characterize the companies by type, size and sector, and to analyze the items of business and net worth. Results showed 56% of companies in the canton are micro-enterprises and predominant sectors of activity are agriculture and services. In terms of business equity, it was identified that the financing of company investments is from an external source, and that the growth of the global net worth in the period increased in a non-constant way, so that between the years 2017-2018 the equity decreased. The subscribed capital is the one with the highest percentage weight of the net worth, and the profit over income is below the average obtained by companies at the national level.