Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia Esmeraldas, cantón Esmeraldas, años del 2017 al 2022

Abstract

Abstract: The present work has the objective of analyzing the financial economic structure of Ecuadorian companies in the province and canton Esmeraldas, the period of analysis is from 2017 to 2022, considering the relevance of the accounting accounts of the financial statements, as well as the importance of knowing the situation with respect to the economic sectors. The research method was quantitative observation, based on descriptive and non-experimental methodology, a non-probabilistic sampling was applied, by the eligibility criteria applied to define a panel of 100 companies. The results allowed to verify that the sectorization of companies highlights the construction and transportation, it was observed that, in relation to economic and financial performance, sector F shows strong growth in sales, while H and G had decreases, possibly due to problems of customer retention or adaptation to the market. In profitability over sales, H outperformed G, which showed negative profitability, probably due to operational problems. The DuPont index highlighted high returns on equity in H, with operating efficiency and sales, while G showed low asset turnover, suggesting less efficient use of resources.