Evaluación comparativa de la rentabilidad en la inversión de empresas exportadoras de camarón versus empresas exportadoras de banano en la provincia del Guayas (Periodo 2015 - 2017).

Abstract

This research work is aimed at a comparative evaluation of the profitability in the investment of shrimp exporting companies versus banana exporting companies in the province of Guayas, by analyzing the financial information obtained from 2015 to 2017. The reasons that encouraged this investigation, was to make known to both domestic and foreign investors, the attractiveness that exists in the profitability of the shrimp and banana sector, and the fruits of the investment in these. Therefore, in Chapter I of this work, the generalities, problems, objectives, and the theoretical framework of this research were defined, which will be the basis for the development of Chapter II and III. In Chapter II, the 5 main shrimp and banana exporters were selected as a sample, and the financial information was collected, for the determination and analysis of the financial indicators of profitability, liquidity, indebtedness, profit margin, and profit on action. With the results of Chapter II, Chapter III was prepared, which contains the intra-sector analysis between the 5 shrimp exporters and 5 banana exporters; and the extra-sector analysis, through which comparability was performed through the average financial ratios of the shrimp sector versus the bananas. Based on the results of Chapter II and III, Chapter IV was prepared, in which the sector that best reflects health in the figures of the financial statements and indicators was determined. In addition, it contains the interpretation of the viability of the investment in each sector and the steps to increase the profitability of the shrimp and banana export companies.