Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia Guayas cantón Guayaquil, grupo 7, años del 2017 al 2022

Abstract

Abstract: This paper consisted of a comparative analysis of the economic and financial structure of Ecuadorian companies. A non-experimental design was used with secondary sources from the Superintendence of Companies, Securities and Insurance. The economic and financial information of the assigned companies was analyzed through the Excel computer tool and the averages of the accounting accounts by size of companies and economic sectors were obtained, with these last data, the calculation of financial indicators was carried out to compare the economic and financial structures and their variations. It was found that companies classified by size have low profits and have a mixed financing structure between own and external capital. The economic sectors showed a marked downward trend for profitability in the year of the COVID-19 pandemic, adequate liquidity and solvency but low management and profitability. Sector G stands out for its high monetary volumes in its economic and financial structure, but profits are low, as are the other sectors. The results obtained can initiate new research on the management of economic resources and their profitability.