Estructura económico-financiera de las empresas manufactureras de la provincia de Imbabura, Ecuador, periodo 1 de enero 2019 al 31 de diciembre 2019

Abstract

Abstract: In recent years, the manufacturing industry has been on the rise due to the fact that it has been able to adequately structure its economic-financial situation. This paper analyzes the economic-financial structure of manufacturing companies in the province of Imbabura, Ecuador, within the period January 1 to December 31, 2019. A quantitative, descriptive and experimental methodology was used. The financial information necessary for this research was collected from the database of the Superintendence of Companies, Securities and Insurance, from 12 companies, which were selected, since they had all the variables of study. The results show that large and small companies have a good payment capacity, that is, they can pay their short-term debts in a given period due to their good financial solvency capacity; on the contrary, medium-sized companies have liquidity problems due to their high level of short-term indebtedness and poor portfolio recovery, which jeopardizes their ability to continue operating.