Análisis comparativo de la situación económica de las empresas ecuatorianas exportadoras de banano desde el 2019 hasta el 2021.

Abstract

In the present work, the main profitability indicators of banana exporting companies were compared to understand how they were affected by the crises they went through and understand how the economy of these companies evolved through these three years of study. The deductive method was used by applying the case study, by making an in-depth review of the financial statements of three of the main banana exporting companies (UBESA, Reybanpac C.A. and Agzulasa Cia. Ltda.), which are found on the platform of the Superintendence of Companies, Securities and Insurance to proceed with an analysis of profitability through indicators, interpreting these indicators with a purely quantitative approach. The results indicate that, despite the existence of an association of banana exporters in Ecuador, the decisions that each company makes are outside the rest of its union, since, despite the fact that all the companies analyzed went through difficulties, these difficulties affected in very different and particular ways. These results clearly speak of the differentiated management by the administration of each company, management that is detailed in greater depth in the profitability analysis carried out in this investigation.