Análisis del patrimonio de las empresas ecuatorianas de la provincia del Cañar cantón La Troncal, en los periodos 2015-2019

Abstract

Abstract: The analysis of equity is important because it allows determining the economic capacity of an entity and is a very useful tool when making business decisions. In the present work, the behavior of the equity of the companies of the La Troncal canton is analyzed, in the period 2015-2019. The information was obtained from the financial statements that remain on the website of the Superintendence of Companies, Securities and Insurance of Ecuador. To characterize the 71 companies that make up the population and analyze the variations of the items that make up the assets, they are classified by size and economic sector. It is determined that the subscribed capital is the main item of equity and in general, as of December 31, 2019 with respect to the year 2015, it increased: in micro-enterprises 55.85%, in small companies 1.20 % and in medium-sized companies 643.44%; On the contrary, large companies end up with a decrease in equity of 13.94%, this behavior was caused by the variations of the accumulated results accounts and the reserves.