Análisis comparativo de la estructura económica financiera de las empresas ecuatorianas, provincia Guayas, cantón Guayaquil, grupo 18, años del 2017 al 2022

Abstract

Abstract: This research provides a comparative analysis of the economic and financial structure of Ecuadorian companies during the 2017 2022 period. Its objective is to identify variations across different economic sectors, as well as the effects resulting from the COVID-19 pandemic and the subsequent recovery phase. Furthermore, the study examines the economic and financial structure of these companies, uncovering shifts within economic sectors and comparing their evolution over the years. The research methodology employed is descriptive and non-experimental, based on secondary data obtained from the website of the Superintendency of Companies of Ecuador. The study analyzes accounting variables such as assets, liabilities, equity, revenue, and expenses along with financial indicators used to assess the economic and financial standing of the companies. Additionally, horizontal and vertical analyses were applied to identify variations that occurred throughout this period. The expected outcomes include identifying differences between economic sectors, determining financial trends, and evaluating the impact of external factors on corporate performance. This research aims to provide valuable information for decision-making while contributing to a deeper understanding of accounting and financial matters within these companies.