Análisis del flujo de efectivo y la capacidad de endeudamiento del Hospital Inglés EMCI CIA LTDA. de la ciudad de Quito, provincia de Pichincha en el periodo 2019-2022

Abstract

Abstract: The research developed was based on the evaluation of the cash flow and debt capacity of the EMCI English Hospital in the period 2019-2022, with the purpose of knowing and identifying the opportunities, weaknesses, threats and strengths in the financial management of the hospital and thereby determine if they will have long-term sustainability to meet the annual objectives and purposes that the hospital carries out in its service provision operation. Regarding the methodology, it is observed that it is descriptive and correlational, with a quantitative approach, it is conceived as non-experimental, for this, the hospital's financial statements corresponding to the study period 2019 - 2022 have been used, in which an improvement in cash generation through operating activities and a progressive reduction in debt levels have been identified, which indicates a more prudent financial management, however, weaknesses such as the increase in certain operating costs and instability in profit margins were also identified, factors that affect profitability and liquidity. In conclusion, the hospital's financial sustainability will depend on maintaining positive cash flows, controlling leverage, and implementing strategies such as optimizing the collection cycle, renegotiating with suppliers, and diversifying financing sources.