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

Abstract

Abstract: Financial performance constitutes the evaluation of the financial situation and success of an company or individual in terms of its ability to generate revenue, reduce costs, Manage your financial resources and maximize your profits. The present work investigative objective was to analyze the impact of the COVID-19 pandemic on the performance financial of tourism, transportation and commerce companies in the province of Azuay. For For this purpose, a quantitative and quasi-experimental study was carried out with a descriptive scope. HE They analyzed indicators such as working capital, liquidity, profitability and debt. In addition, sales and financial results for the periods 2017-2019 were projected. to compare the impact on these branches of the Ecuadorian economy. The results showed the decrease in the three sectors of real sales in 2020 compared with those projected. The hotelier experienced the greatest financial impact, followed by transportation and, finally, wholesale and retail trade. These decreases were due to largely due to the restrictions imposed by the authorities, such as the reduction of capacity, confinement and limitation of mobility.