Análisis del impacto del Covid-19 en la liquidez de las empresas florícolas en la provincia de Pichincha en el periodo 2020-2021.

Abstract

COVID-19 arrived in a state in which the population and the companies were not prepared to face a disease that in a matter of days would be proclaimed "world pandemic", consequently several economic sectors of the country were hard hit being one of them the flower industry, the international markets closed their doors to foreign trade, The international markets closed their doors to foreign trade, while the State of each country decreed internal quarantine in their nations, so that the demand for flowers at national and international level declined, generating millionaire losses to the productive sector and promoting one of the main factors for which the levels of liquidity of the floricultural companies would be at risk. According to the above, the objective of the current study is to analyze the impact of covid-19 on the liquidity levels of the floriculture companies in the Province of Pichincha during the period 2020-2021, for this it is necessary to carry out a research under the quantitative methodology to determine precisely the incidence of the pandemic in the development of the activities maintained by the entities dedicated to floriculture. In order to carry out this degree work, a non-experimental design, deductive method was used, where there was the contribution of financial information by the control organism. The observation technique and the application of liquidity indicators were applied in order to obtain data relevant to the object of study. The resulting information serves as evidence of the impact of COVID-19 on the liquidity levels of the flower companies, which leads to the conclusion that the referred entities were negatively affected in their current assets and working capital during the first period of analysis, presenting a slight improvement during the second year of study.