Análisis del desempeño financiero de las empresas intermediarias deseguros a través de la evaluación del comportamiento de su ciclo operativo entre los años 2013 al 2017.

Abstract

The analysis of a financial performance through the evaluation of its operational cycle, contributes to the management to define the degree of competitiveness that companies may have in case of incurring competition from other substitute segments, where their strategies are relaxed through strategies based on the value chain, in order to avoid staff cuts, loss of product quality or at the same time lower the benefit to which their customers are accustomed. For the development of the research project, the objective is to analyze the financial performance of the insurance intermediary companies between 2013 and 2017, therefore, data were taken from the financial statements in the Superintendence of Securities and Insurance Companies, classified in two groups, the first one with data at the national level that shows the behavior of all the companies in the whole Ecuadorian territory and the second one at the level of the Guayas province, in order to identify if there is a discrepancy between the data, as a conclusion it is obtained that there is a relationship between the purchase of assets with financial performance, that is, companies must be efficient when the level of income is too low, while it can be effective when they take advantage of commission payment and thus provide sufficient benefits to cover operating costs and expenses even though it does not accompany a policy of austerity in equipment.