Determinación del apalancamiento operativo financiero y total de una empresa camaronera bajo un panorama comparativo entre periodos 2019 y 2018.

Abstract

In the desire to achieve better results within the business environment, leverage is shown as an effective instrument in its achievement, given the high yields that can be obtained with its application, so that with the present research work it is intended to provide a solution to the next unknown What is the degree of operating, financial and total leverage of a shrimp company? For this purpose, the main objective is to determine the degrees of leverage of the company SAFARIMAR S.A and also to carry out a comparative analysis of the data, and in this way provide an alternative focused on a formal and technical administration that elects business growth. For this, it has been necessary to apply a documentary methodology focused on the review of the financial information of the company and other relevant documents, which lead to a correct application of the leverage formulas and obtain results interpreted through the analytical and descriptive methods. From the information collected, as well as from the calculations executed, it was obtained that the company under study does have a good business management, since it maintains low levels of leverage, with which its risk is minimal, however, it should be noted that their returns are not as significant in relation to higher leverage levels.