Situación financiera en base a un análisis actual del apalancamiento operativo, financiero, y total de una empresa camaronera.

Abstract

The purpose of this research is to determine the degree of operational, financial, total and equilibrium leverage of a shrimp company during the periods 2017-2018 periods through the study of the Comprehensive Income Statement, in order to know the financial situation of the entity regarding the level of indebtedness, administration of resources, profitability and solvency. As is already know, shrimp commercialization presents a great demand in competition within the market, that is why it is necessary to know the operational and financial level with what the company has, for this reason the qualitative-quantitative and empirical descriptive methodology was used to know through the application of formulas to the leverages and of their respective analysis, if the entity presents a good use of its operational costs, and if it has sufficient resources to cover its obligations with third parties. As a result, it was obtained that the company presents good management over the operational and financial levels within the 2018 period, for which purpose the determination of the equilibrium point and the types of leverage for both periods was carried out, determining that the company in the last period it has a profit before interest and taxes greater than that of 2017. In this way it can be concluded that, due to the great administration about the control and management of fixed costs and the use due to financing by third parties, the performance of the company is beneficial for the current period.