Analisis de indicadores financieros y quiebra empresarial en las empresas del subsector G451 venta de vehiculos automotores en el periodo 2017-2023

Abstract

Abstract: This research analyzes the financial indicators and business bankruptcy of companies belonging to the G451 motor vehicle sales subsector in the period 2017-2023, with the aim of recognizing the difference in financial indicators, in healthy and bankrupt companies, the methodology chosen to understand the phenomenon was quantitative with a descriptive approach, based on 165 companies registered with the Superintendency of Companies. The results obtained were that on average in the Altman method 73.33% comprise the so-called healthy zone and 26.67% in the bankrupt zone, in turn, the Ohlson O predictive model was applied and the Zmijewski indicator showed on average 74.72% belong to the healthy zone and 25;38% to the bankrupt zone.