Análisis del patrimonio de las empresas ecuatorianas de la provincia del Azuay, cantón Cuenca, en los períodos 2015 -2019.

Abstract

Abstract:The main objective of this work was to analyze the assets of Ecuadorian companies specifically in Cuenca canton of the Azuay province along the period 2015 to 2019. The research considered the 1,722 active companies registered in the SCVS database in the Cuenca canton. By horizontal and vertical analysis, the financial structure (assets, liabilities, equity) per year was established. Then, the structure of the patrimony was characterized with their main accounts and finally the companies were determined by size and economic sector according to their patrimony. It was evidenced that companies are financed with external capital; subscribed capital was the equity account that had the most variation and depending on the size and sector, they behave differently with respect to their equity.