Recuperación de cartera y su relación con la rentabilidad de una empresa hotelera, período 2017-2018.

Abstract

O.V. Hotelera Machala SA is a company created in 1996, under the control of the Superintendence of Companies in Ecuador, what its main economic activity is to provide accommodation service to foreign or Ecuadorian people, also provides room rental service exclusive for any particular event, sale of food and drinks, among others. The hotel chain as such is considered the best hotels in the country. Therefore, the present research work, has as a determination the study of portfolio recovery and its impact on profitability, for this the study and financial analysis was located in the periods 2017 and 2018, where the financial statements of said periods, which are granted by the web platform of the Superintendence of companies. Said analysis and study will proceed with the application of financial indexes of liquidity, indebtedness, activity and profitability for which said process was carried out under the modality of quantitative method, since it is based on the study of quantitative, statistical, numerical data, among others. These results are tabulated and its interpretation is carried out under the modality of qualitative method that is based on the study of qualities and the subject of study, for this is to apply a research instrument that is the interview, which allows to know directly the subject and object of study. However, the study granted throughout the career allows us to use the empirical method as a basis for applying those lessons learned in daily life. This research work has the necessary resources to carry out its purpose and completion, since it has the appropriate staff to obtain information and financial knowledge, it also has the necessary computer equipment at both the Technical University of Machala and individual, which allows Obtaining theoretical bases of scientific research, also has the necessary economic resources for research. In addition to having the purpose of analyzing the financial situation of a company, this work also focuses on the knowledge granted through scientific research, which this paper presents definitions on the financial indexes and the corresponding formulas, as well as basic concepts of financial statements, financial administration, collection and credit management, among others. Once the financial indexes, tabulations, interpretations and study of the financial statements have been applied, it can be observed under the results in Chapter III of this work, that the hotel company comparing both periods there is a decrease in its liquidity index demonstrating that its ability to payments to short-term debts, is decreasing. In addition, it presents an increase in the indebtedness index reflecting that its financing capacity of third parties or partners must decrease, it also shows that the activity rate of the company is not favorable, since it shows that the number of times the debt is recovered The portfolio is low so that its period or days of collection increases, in turn it is related to profitability since the level of profit has decreased in a percentage way. However, if we analyze the periods individually, it can be determined that the company maintains a stable economic situation and that it has the capacity to pay short-term debts, obtain financing and its stable profitability level. Coming to the conclusion that the company that is in an unstable financial analysis for the coming periods, coming to financial complications in the future so the recommendation is made to periodically carry out the study and analysis of the financial statements, in addition for a rigorous control of the client portfolio, use regulations for clients with the highest time portfolio and amounts