Análisis de liquidez y solvencia de las Pymes del sector Servicios del Ecuador, en el periodo 2015 - 2020

Abstract

Abstract: This study is focused on analyzing the liquidity and solvency of SMEs in the service sector of Ecuador, period 2015-2020; To do this, the financial statements were downloaded from the website of the Superintendence of Companies, Securities and Insurance, from which 2,432 active SMEs were extracted with complete and consecutive data. The analysis used a methodology with a mixed approach (quantitative and qualitative); based on a descriptive-exploratory, non experimental and correlational study, since it describes and determines the degree of associativity between the variables of liquidity and solvency. To carry out this study, the calculation of fifteen financial ratios was applied, which allowed knowing that SMEs have liquidity to support their operations in the short term; while solvency indicates that creditors have a 61% share in financing the activities of these companies. Based on the results obtained, it is concluded that SMEs in the service sector are liquid and solvent; In addition, the variables of short- and long-term indebtedness, such as leverage and equity indebtedness, present a level of perfect associativity.