Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia Azuay cantón Cuenca. Año 2017 al 2022.

Abstract

Abstract: The study focuses on analyzing the economic and financial composition of the companies located in the city of Cuenca, focusing on the variation according to size and sector. He focus is to provide recommendations to strengthen competitiveness and sustainability business. A methodology based on the detailed analysis of financial ratios was used. to compare micro-businesses with larger companies and sectors such as industries manufacturing, Commerce and Service Activities. From the results it is observed that microenterprises in Cuenca show high liquidity but lower profitability over equity, suggesting cost optimization and focus on profitable growth. In In contrast, larger companies frequently resort to leverage to finance its expansion, which entails an increase in its financial risk. On the other hand, sectors such as Manufacturing Industries show robust growth in sales with moderate profitability, indicating the need to optimize operational efficiency. In summary, for the canton of Cuenca, it is crucial to strengthen both financial management and operational to improve its competitiveness and ensure its long-term sustainability. It is crucial adopt strategies that optimize profitability and reduce financial risk, especially among microenterprises that show high liquidity, but limited profitability.