Analisis de la rentabilidad y liquidez de las medianas empresas del Distrito Metropolitano de Quito en el periodo 2015-2020

Abstract

Abstract: The purpose of this research was to analyze the profitability and liquidity of medium-sized companies in DMQ engaged in commerce during the period 2015 -2020 by means of the financial indicators: current liquidity, acid test, RSCand RSA. The study was conducted with 182 companies legally registered with the Superintendence of Companies, Securities and Insurance using the mixed approach, exploratory, descriptive, and correlational types of research and non-experimental design. The results showed that the liquidity levels of the entities studied were high, demonstrating their capacity to respond to short-term obligations, while the yields recorded were low, indicating that the investments made in equity and assets are not being used efficiently; however, it was also shown through Altman's ModelZ that most of the companies were in the safe zone and therefore have little probability of going bankrupt. Regarding the relationship between liquidity and profitability, it was shown that in these companies, the variables are correlated and show behavior contrary to that indicated in the theoretical foundation.