Análisis del patrimonio de las empresas ecuatorianas de la provincia Galápagos cantón Santa Cruz, en los periodos 2015 - 2019

Abstract

Abstract:Patrimony is the set of assets, rights and obligations whose value guides companies in making decisions. Within the patrimony there are several important items such as: subscribed capital, contributions, reserves, accumulated results, which can be valued in the form 101 - Statement of Financial Position, a mandatory report submitted by companies to the SRI (Internal Revenue Service). Through the present work, we intend to analyze the behavior of equity and its items, for which we used the reports found in the database of the Superintendence of Companies, Securities and Insurance (SUPERCIAS) of 134 companies in the period 2015 - 2019, which were classified according to their size and sector to which they belong. The results obtained showed that from 2015 to 2016 there was a limited increase in total patrimony; while in 2019 it had an increase of almost 70% in its value compared to the previous year. Sector H - transportation and storage registered the highest patrimony values in the canton, thanks to the value of its shares, being the most profitable sector in Santa Cruz.