Análisis de liquidez en las pymes en el cantón Machala en el periodo 2020.

Abstract

Currently, multiple businesses are immersed in the market, competing with each other trying to capture as much demand as possible and be more profitable by listing a higher flow of shares on the stock market. Faced with such an organizational objective, it is essential to apply a tool that allows generating truthful, timely and quality information on which the corporate governance of the entity is capable of making the right decisions to direct the company towards the best possible result or, in, if necessary, adopt measures to correct adverse situations. This is how the liquidity ratios present an efficient evaluation of the degree with which the entity uses its economic resources in order to obtain positive results, since every company, regardless of its size, needs to manage and use each of its financial resources. effective and efficient way. Regarding the economic resources of the entity, it must be supported by financial tools that allow it to correctly optimize cash, thus maintaining adequate control of it, maximizing the profitability of the business. Therefore, due to the magnitude of the competitiveness of the current market, the various organizations have presented the need to seek or develop instruments that support the creation and management of liquidity, with the main purpose of maintaining a positive balance of the operations that are performed on a daily basis. Financial indicators, then, are born as a highly important tool with which to carry out a qualitative and quantitative analysis of accounting information, in order to define with certainty, the reality that the entity is going through in terms of liquidity, solvency, productivity and profitability. SMEs represent a significant segment of the Ecuadorian market; however, several have not applied the various feasibility studies and financial analyses, in addition to the evaluation of their liquidity, in such a way that they have a high rate of commercial closing at half of its first decade of operations, which has presented a situation of concern and study in recent years. Given this premise, the objective of this study is to identify a financial analysis tool with which to measure the liquidity of SMEs in the city of Machala in the year 2020, for which a quantitative-qualitative methodology must be adopted. , allowing to evaluate and interpret the results in relation to the application of the formulas of financial indicators on the Financial Statements. For the development of the research work, the application of an experimental design with a quantitative-qualitative approach was required, in which the staff of the accounting area of the entity Agrocaribe S.A. contributed. As an instrument for collecting information, the observation of the financial information data of the aforementioned entity was used, which were taken from the portal of the Superintendency of Companies, under the corroboration of data on the web portal of the Internal Revenue Service; In addition to having complemented the investigation with a survey, which was applied to the aforementioned accounting personnel in order to learn more in depth about the financial situation of the organization, obtaining as a result that the financial analyzes carried out have significantly favored the effective development of the entity in each period, it is also determined that the company carries out two methodologies for the financial analysis given the relevance given to the comparative analysis and the application of financial ratios, which allows asserting that the tools to carry out the referred analyzes financial instruments developed by Agrocaribe S.A., represent one of its greatest strengths, which has facilitated the company's validity in the market, generating greater control over its level of liquidity.