Visión comparativa del apalancamiento operativo, financiero y total en una empresa exportadora de banano 2018 y 2019.

Abstract

Complying with the proposed standards and goals is what makes the difference between different companies, for this, several ways of evaluating their performance have been implemented, among them, the degree of leverage that is a mechanism used by companies and is vital importance, because it reflects the management of resources and is transcendental in decision making. This proposal has as a question: How does operating, financial and total leverage influence a banana export company? The methodology used for the development of this case is descriptive and analytical study, because it is appropriate to issue analysis and compare with other studies respectively, in addition to using documentary research, based on data from bibliographic sources as references of information. The objective is to calculate the degree of operating, financial and total leverage in a banana exporting company, comparing and giving an analysis of the results obtained in two economic periods, ending with the conclusions and recommendations for the administration to make the appropriate decisions in as to the level of leverage necessary. It is determined in the investigation, that there is a favorable behavior according to a global analysis of the results presented in the 2018-2019 periods.