Impacto de la pandemia COVID-19 en el desempeño financiero de las empresasturísticas, transporte y comercio de la provincia de Imbabura -Ecuador

Abstract

Abstract: The consequences of COVID-19 are unprecedented and its impact has affected international and domestic markets.In the present degree work, the financial performance of tourism, transport and commercial companies in the province of Imbabura was analyzed through the measurement of indicators according to the financial statements from 2017 to 2020 and counterfactual year 2020.A total of 368 companies were evaluated using the counterfactual method. The results showed that the tourism sector was the most affected, taking into account that the mandatory confinement declared to mitigate COVID-19 limited the operation of companies of this type, followed by the transportation sector affected for the same reasons, and in last place the commerce sector.In terms of impacts by company size, it was identified that the most affected were micro companies, while large organizations were able to cope with the pandemic situation thanks to their financial and administrative structure.