Análisis comparativo de la estructura económica financiera de las empresas de la Provincia del Guayas, Cantón Durán 2017 al 2022

Abstract

Abstract: Companies through the administrative and financial areas are key to the analysis of the financial statement accounts to avoid risks of dissolution or closure of operations in the business sector they currently operate. The objective of the degree work was to analyze the economic-financial structure of the companies that are located in the Duran canton, province of Guayas. The research methodology that was applied in a quantitative approach, descriptive and with the technique of historical review of the information in the financial statements that was issued by the Superintendency of Companies, Securities and Insurance in the period 2017 to 2022. The The procedure that was applied to the financial statement accounts was vertical analysis and horizontal that help the identification of high and low peaks of the percentage values ​​of the accounts. The results showed that companies before the pandemic already had liquidity problems and with the pandemic the weaknesses of most of them were more visible companies because they created operating leverage because investments in fixed assets and land are unproductive because liquidity flows are minimal, many of the companies They have insufficient income to fulfill obligations with third parties. This Information is an x-ray of companies in times of crisis, decision making business will be key to facing the risk of closing operations.