Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia Manabí, cantón Portoviejo, grupo 2, años del 2017 al 2022

Abstract

Abstract: This project is carried out with the objective of carrying out a comparative analysis of the financial economic structure of Ecuadorian companies, Manabí province, Portoviejo canton, group 2, years from 2017 to 2022. The methodological design was non-experimental, descriptive. The sample is for convenience, considering companies active during the study periods, that have presented their financial statements and that present values in them. The instruments used were the financial statements; horizontal analysis and financial ratios of liquidity, debt, profitability and efficiency were applied as techniques. Overall, the results show a constant growth in current assets, suggesting an improvement in liquidity and effective short-term resource management. Non-current assets showed an increasing trend until 2019, followed by a decrease. Liabilities, both current and non-current, initially increased, reflecting higher indebtedness, but have stabilized or decreased slightly in recent years, suggesting better debt control. Equity grew through 2018, but then declined, which could reflect lower profitability or recent losses.