Desempeño financiero y su incidencia en el crecimiento empresarial de la compañía camaronera Justilegis S.A. de la ciudad de Machala períodos 2019-2020.

Abstract

The shrimp activity is of great importance in Ecuador since it is an area that makes significant contributions to the PIB of the Ecuadorian economy, which is why it is necessary for companies engaged in this activity to efficiently manage their costs and expenses, as well as to practice an adequate and relevant financial analysis that allows them to evaluate their financial performance to determine their business growth within this competitive market.For the above detailed, this degree work, aims to evaluate the financial performance of the shrimp company JUSTILEGIS S.A of the city of Machala in the periods 2019-2020 through the analysis of tis financial information for the application of liquidity indicators, indebtedness and profitability; in order to determine its impact on business growth.The methodology used and according to the variables established, the qualitative approach is applied, which allows us to obtain information on the qualities of the object of study through the interview with the company’s accountant. The descriptive method will allow us to analyze the financial statements to later describe and compare the most representative data of the variables and finally the hypothetical-deductive method will allow us to test the hypotheses raised about the object of study analyzed in this case analysis work.After analyzing the financial performance and according to the results it was determined that sales and exports grew in the year 2020, as well as its costs and expenses, however the company maintains a good liquidity with which it can pay its debts with third parties, as it doesn’t have a high indebtedness index, which has allowed it to maintain a profitability that despite having decreased slightly in the year 2020 continues to generate income, performing its operations efficiently, which has allowed it to grow in the business environment.