Análisis financiero a las medianas empresas dedicadas al turismo (agencias de viajes) de la ciudad de Guayaquil en el contexto de la pandemia COVID-19.

Abstract

This article shows the financial analysis and the impact generated in the tourism sector influenced by the COVID-19 virus, especially in medium-sized companies dedicated to this type of activity in the city of Guayaquil known as travel agencies. After establishing the study segment, the companies with IATA indicators were identified, since Guayaquil is a tourist city recognized for diverse and potential attractions, this city was not immune to the ravages of the pandemic; a situation that triggered a tremendous impact at a health, economic and tourist level, evidenced in a notable decrease in tourists and in the income of said organizations by approximately 50% in what was the first quarter of said scenario. Subsequently, the main ratios were applied based on the financial instruments of the companies selected for the study; which in their majority were affected by this critical world panorama.