Análisis de indicadores financieros y quiebra empresarial en las empresas del subsector G465 venta al por mayor de maquinarias equipos y materiales en el periodo 2020 - 2022

Abstract

Abstract: For the preparation of this project, all the knowledge has been taken into account. theoretical and practical skills acquired during my training at the Private Technical University of Loja. The main purpose of this thesis is to develop a bankruptcy prediction model business based on the deductive research methodology, specifically aimed at companies in the G465 subsector, which are dedicated to the wholesale sale of machinery, Equipment and materials. Through this study, we have come to the conclusion that Altman's model is the most suitable for determining bankruptcy prediction. After carrying out the analyzes corresponding in the selected companies, it has been identified that 42.38% of them is in a solid financial position (safe zone), 19.52% are in a position of uncertainty (gray zone) and 38.10% are in a zone of financial risk (zone the dangerous). Companies that are in this last category must carry out a additional analysis to avoid bankruptcy. It is important to highlight that the prediction model used establishes that if the result is greater than 2.99, the company is in the safe zone; if it is in range from 1.81 to 2.99, it is considered in the gray zone; and if it is less than 1.81 it is in the zone the dangerous.