Evaluación del impacto de la gestión financiera en la rentabilidad endeudamiento y liquidez en instituciones bancarias del Ecuador 2018 2017.

Abstract

Financial indicators are considered indispensable elements for the financial analysis of companies. The present investigative case has as it’s main objective to determine a financial diagnosis of three financial entities, taking as reference the financial statements of the entities such as Banco Machala, Banco del Austro and BanEcuador published on the platform of the superintendence of banks and insurance of Ecuador. In the aforementioned entities, problems regarding financial management arise. In response to this situation, the application of financial indexes of liquidity, activity, indebtedness, profitability and market were used to assess the operational and financial performance, and ultimately establish an evaluation of economic competitiveness of financial institutions in Ecuador; that is why financial relationships are a fundamental guideline to reach international standards. This issue is important because it reveals the operational capacity of a company to meet its obligations in the event of possible problems and to evaluate in a safe way the economic performance and in turn measure the impact of management with the use of the financial reasons tool which promotes efficient decision making according to the situation of the organization. Therefore, descriptive, qualitative and quantitative research was applied, all of which was based on the review of scientific articles in order to theoretically describe the concepts according to the subject investigated.