Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia El Oro, cantón Machala, grupo 1, años del 2017 al 2022

Abstract

Abstract: This degree work focuses on conducting a financial analysis, which allows observing the performance and financial health of companies according to the size and activity classified within the International Standard Industrial Classification (ISIC) of the province El Oro, Machala country, in the period between 2017 - 2022. The horizontal analysis allows comparing financial data, where the trends and variations of the balance sheet and income statement accounts are revealed, this helps to identify significant changes in the accounting accounts, which is important for strategic decision making. On the other hand, the vertical analysis helps the comparison of financial items with a relevant total within the same period. The application of financial indicators such as liquidity, indebtedness, leverage provide information to evaluate the financial performance of companies within their sector. Together, these tools provide a real and detailed view of the financial statements of companies, thus helping to identify areas for improvement and decision making to ensure business growth and sustainability.