El Covid-19 y su impacto en la liquidez de la Unidad Educativa Dr. John Dewey del cantón Guayaquil, periodo 2020-2022.

Abstract

The city of Guayaquil is a vast commercial area with countless companies ranging from large consortiums to small family businesses, among which are those dedicated to providing educational services and contributing to improving the economy and sustainable development of the canton and the country through teaching future generations. The present investigation analyzes the economic affectation of educational institutions, as well as micro, small and medium-sized companies (MIPYMES) of the Guayaquil canton, due to the COVID- 19 health emergency. As is common knowledge, the pandemic has affected the world economy. For this study, the city of Guayaquil has been chosen, a city that for decades has been one of the economic pillars that promotes the national economy. In the case of educational institutions, this sector was considerably affected by the magnitude of the event that took place and that forced the general confinement; scenario that had an impact on the decrease of students with access to education. The objective of the research work is to analyze the impact of the economic liquidity of educational entities, for which the Dr. John Dewey Educational Institution is considered as an example, where it is expected to measure the scenario that the COVID-19 has caused during the period 2020 to 2022. The methodology carried out in this article is descriptive, directed analytically through the study of financial statements and cash records based on the number of students enrolled during the pandemic in order to identify the impact of the event on the Institution. educational. The results will be evidenced in the financial situation before, during and after COVID-19; in order to contribute to the operations of the Institution.