La pandemia y su afección en la situación económica financiera de la empresa camaronera de la ciudad de Machala.

Abstract

In the course of time, companies have been evolving in order to stand out from the competition by applying different strategies for financial and operational improvement, despite this, many are affected by not having a financial analysis or efficient planning to deal with unexpected situations.At the end of 2019 there was an alert in the city of Wuhan in China of a new virus of unknown origin which was named COVID-19, this had symptoms similar to pneumonia, in a few days it spread rapidly throughout the Asian territory until it reached all continents causing a health emergency and financial impact. The first case of the virus in Ecuador was confirmed on February 29, 2020 through a press conference in the city of Guayaquil, a few days later the borders were closed and confined, causing an economic impact on the country. Aglipesca S.A. is a shrimp company from the city of Machala dedicated to the production and distribution of shrimp larvae to national and international clients, which lost with the arrival of the sanitary crisis since some of its main clients were from Asian countries.That is why this degree work is based on the analysis of liquidity and profitability indicators for the period 2019-2020 of the company Aglipesca S.A. in the city of Machala during the arrival of the pandemic to observe the economic impact caused. After the elaboration of the work it was possible to verify that the company does not have an efficient financial planning against exogenous factors, so it could not apply efficient strategies to face the arrival of the pandemic, which is reflected in the analysis of the financial indicators.After the application of the formulas of the financial indicators, it was found that the company's liquidity indexes decreased during the period 2020 compared to the period 2019, however, it was able to meet its short-term obligations. Regarding profitability, it could be verified that it is totally low due to the total decrease in the sale of its products, leaving it with a cost of sales and expenses that could not be faced, causing a significant loss.