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

Abstract

Abstract: The present investigation has had as an end analyze company heritage in the province of Esmeraldas, canton Esmeraldas for the period 2015-2019. The investigation beginning with a theoretical sustenance supported by authors, where the company is analyzed, its general aspects and normatives; the bussines heritage, accounting regulations and the elements that make up the heritage. As sustenance of the investigation an analytical methodology was used with historical information, the type of study is non-experimental, descriptive, presenting information on accounting figures for the respective statistical analysis. Making use of secondary documentary information from the Superintendency of CompaniesSecurities and Insurance (SUPERCIAS), for 267 companies that make up the population size of the companies operating in Esmeraldas.The results allowed, on the one hand, to characterize the companies under study and analyze the behavior of the different accounts that make up the equity, the variation that they have experienced in each of the years analyzed.In the period studied 2015 -2019, it is observed that at the end of 2019 there is a decreasing trend in the business park.