El apalancamiento operativo, financiero y total: una visión retrospectiva a una empresa exportadora de banano, 2017-2016.

Abstract

The objective of this study is to calculate the levels of operating, financial, total and balance leverage of the 2017-2016 periods of a banana exporting company, through the formulas and relevant analyzes with scientific articles, to conclude influencing the management on the operations of the export activities of the fruit on how it is at the level of leverage of the aforementioned periods of the banana export company TRABOAR SA of the city of Machala. For the application of the statistics, the information provided in the statement of results was used, the information of the Superintendence of Companies was used. The descriptive empirical methodology of primary and secondary sources was applied for the collection of information from scientific articles of indexed databases. As a result, an adequate management of the levels of operations was evidenced in the 2017 period. The equilibrium point and the types of leverage were obtained in the two periods, noting that the greater time UAII mayor than the previous year for a increase of more than 100% in the net profit of the year for shareholders. Concluding that due to the correct management carried out in 2017 by those responsible for the fixed expenses (operating leverage) and financial expenses for the use of external capital (financial leverage) favorable.