Incidencia del uso de los instrumentos financieros en la rentabilidad de las empresas del cantón Orellana de la provincia de Orellana en el periodo 2017-2021

Abstract

Abstract: This research reveals the importance of financial instruments in the business development. Initially, financial assets, liabilities were identified financial and equity, the recurrence of each account was determined, then the balances to determine their behavior and finally, ROA and ROE were calculated, all of this using the Excel tool. The information is presented through tables and was used, as population, all active companies in the Orellana canton, province of Orellana, with financial information valid between 2017 and 2021. To meet the objectives, determining variables for the instruments were characterized, based on NIFF 9. financial; In relation to the behavior of financial instruments, it was determined the most and least representative accounts by block and business sector, to, finally, demonstrate the correlation between financial instruments and the profitability of companies. This research seeks to influence the carrying out of new studies, which promote the companies to develop their full potential, applying financial analysis techniques to efficiently take advantage of financial instruments for decision-making and generation of greater benefits in your operation.