La gestión financiera en su relación con los indicadores de liquidez y rentabilidad en la empresa economiza, periodo 2018-2019.

Abstract

This case study focuses on establishing the financial management and its relationship with the indicators of liquidity and profitability in the company Economiza S.A period 2018 and 2019. The entity Economiza S.A. began its economic activity in 2015 dedicated to the marketing of the purchase and sale of household appliances for the home in the city of Machala, it should be noted that in this activity there is a high competition in large stores such as Ganga, Juan El Juri, Marcimex, Artefacta among others, and the company Economiza was integrated into these large competitors, which did not favor the small company because it closed in 2020 failed to keep due to poor organization and control of it.The purpose of this work is to analyses the financial management by means of the indicators of liquidity and profitability using the financial statements provided by the entity and through an interview with the manager and accountantto know in depth what were the causes and effects that caused the closure of this economic activity. The research used for this work is documentary and explanatory, in addition the research method will be qualitative inductive where the interview with the accountant and manager of the company will be used, empirical method this will be based on the experience which will be applied through scientific observation and descriptive method for obtaining information.According to the results it was determined that the entity did not manage to recover its portfolio, the accounts receivable from customers were still pending, the inventories were not controlled in time, the liquidity of the entity was not enough to cover the short-term obligations and there were losses in the two periods according to the analysis of the financial statements. In the year 2020, the pandemic started and this destabilized the company and they did not manage to recover.