Análisis de indicadores financieros y quiebra empresarial de las empresas del subsector C14 fabricación de prendas de vestir en el período 2017 2022

Abstract

Abstract: This research called Analysis of financial indicators and business bankruptcy of companies in the C14 clothing manufacturing subsector in the period 2017 2022 , is developed with the objective of analyzing possible differences in the indicators of bankruptcy predictive models, such as Altman, Ohlson and Zmijewski, considering that in Ecuador has a high rate of business bankruptcy that affects both businesses as established companies, so it is necessary to know the status of the companies which are classified according to these models as healthy companies, in gray status and ravines. Under this context, the mixed approach methodology is used, adopting qualitative-quantitative elements, non-experimental with a transversal approach. For him analysis of financial indicators the quantitative method is applied, while the evaluation of external factors and their impact on business bankruptcy the method is used qualitative. The results show a high rate of bankrupt companies and the model Altman lists 15 companies considered in gray status that require applying strategies to prevent bankruptcy.