Análisis financiero de las empresas del sector camaronero de la ciudad de Guayaquil en los años 2018 al 2023 y su impacto en las exportaciones.

Abstract

This paper entitled “Financial analysis of companies in the shrimp sector in the city of Guayaquil in the years 2019 to 2023 and its impact on exports”. It presents through a study the interpretation of financial statements provided by regulatory entities, looks to analyze the financial situation of the shrimp sector and through financial formulas, give explanation to this and how the financial situation effects on exports of the sector. The DuPont Method is used, and the last 5 accounting years are analyzed in order to have the most updated information possible. The idea of decomposing the ROE is an analytical measure of great impact which is taken into account to obtain a broad and deep vision of the sector and what affects it, through the Supercias and segmented information so that they are consistent and real data to the financial situation of the company. As results we obtained the verification of varied behaviors throughout the study period with ups and downs during the process, in addition to verifying the regulatory policies that affected the shrimp sector, in addition to improvements in certain areas such as optimizing the use of its assets, profit margins through different measures proposed. To conclude this degree work will be of academic utility and for the shrimp sector itself, and for future studies using the DuPont method, which will contribute to the improvement in decision making, on time in the sector.