Análisis de indicadores financieros y quiebra empresarial en las empresas del sector C11: elaboración de bebidas en el periodo 2017 - 2022.

Abstract

Abstract: This research aims to analyze the difference in financial indicators in the healthy and bankrupt companies of the C11 subsector that are part of the models bankruptcy prediction. This purpose is achieved through an investigation of exploratory and descriptive type. Furthermore, the deductive method was applied based on general theories that lead to specific conclusions. Due to this research is based on the proposed business bankruptcy predictive models by Altman, Ohlson and Zmijewski, which were applied in a sample of 97 companies in the C11 subsector. The results highlight the heterogeneity in the metrics of the models, evidencing the financial complexity present in the sector. Furthermore, descriptive statistics reveal disparities in the means, medians and a wide dispersion of data, which affects the classification of companies as healthy or at risk of bankruptcy. Regarding the models, Ohlson stands out for its severity when classifying companies, given that, by 2022, it has the highest number of bankrupt companies (70) followed by Altman's (48). For his part, Zmijewski tends to be more permissive and mostly places entities as healthy (56). The findings highlight the importance of considering multiple models and the need for proactive financial management to prevent bankruptcy risks. Furthermore, they have practical implications for entity owners. analyzed.