Impacto de la pandemia COVID-19 en el desempeño financiero de las empresas turísticas, transporte y comercio de la provincia de Cañar -Ecuador.

Abstract

Abstract: The purpose of this research is to analyze the impact of the COVID-19 pandemic on the financial performance of the tourism, transport, and trade companies in the province of Cañar. The approach of this work is under a quasi-experimental design through descriptive research; applying a quantitative and deductive method. Analyzing 83 companies, from which data was obtained from the website of the Superintendencia de Compañías, Valores y Seguros, to subsequently apply the financial indicators. Obtaining a result of the analysis of the income and projection of the sales of the year 2020 that the companies of the transport and commerce sector would have presented greater profitability in the absence of the COVID-19 pandemic; while the tourism sector shows a decrease in sales. For the exposed, the results obtained are not promising; however, the recommendations set out in this study can be considered, which would allow for improving liquidity, reducing debt ratios, and optimizing the profitability of companies.