Análisis financiero en las Pymes del sector comercial en la ciudad de Guayaquil durante el período 2018 - 2020.

Abstract

Next, this research seeks to determine the financial and economic situation of SMEs in the city of Guayaquil, its main objective is to analyze the importance of financial analysis as a key tool. However, during the 2020 period due to the pandemic that the country suffered, there was a degree of financial impact of small and medium-sized enterprises, leading this to carry out the research work based on a data collection methodology in the Superintendency of Companies, Securities and Insurance that will come out in relation to financial indicators through a statistical program. The financial analysis based on the Superintendence of Companies, Securities and Insurance is valid and accurate in the collection of information by which it can be concluded that when developing financial indicators in this research is a key tool through the statistical program of the hypothesis to be investigated. With technological advances and the automation of processes, it has been possible to determine the growth of many companies in the different sectors of the country, business progress in their environment to manage resources financially in an appropriate way according to the objectives of each company. Based on the theory (Elizondo y Altman, 2013) A financial analysis is based on calculating the population of small and medium-sized enterprises that exist in the city, taking into consideration the database such as profitability, performance, operational efficiency, liquidity, and indebtedness of a company. To conclude, the financial indicator is a tool that helps entrepreneurs or managers in all their administrative and operational activities to safeguard the future of companies.