Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia del Guayas cantón Guayaquil, durante el periodo 2017 al 2022

Abstract

Abstract: The general objective of this work was to comparatively analyze the financial economic structure of Ecuadorian companies in the city of Guayaquil. For this purpose, a non-experimental, cross-sectional methodology was used with documentary analysis of the databases of the Superintendency of Companies. and insurance, from which financial information of the companies was obtained. The population was made up of 391 companies. In relation to the sectors, commerce and other activities stand out for their high profitability with a high ROE and ROA, which indicates effective use of resources and generation of profits. Liquidity is robust, allowing short-term obligations to be covered, and high asset turnover suggests that companies in these sectors are able to maximize the use of their assets to drive sales and growth. Manufacturing with low liquidity and increased costs, positive ROA and volatile ROE, asset turnover is low. Transportation and construction show a profitable ROE, low liquidity as well as asset turnover that is low similar to manufacturing companies.