Análisis de la rentabilidad de los proyectos de inversión en el sector bananero del cantón Machala.

Abstract

Ecuador, a country recognized as one of the largest exporters of bananas. Due to this, multiple investment options promise their respective profit in the province of El Oro and, specifically, Machala is the capital of some cities with the highest participation in the national GDP excelling with productive activities in addition to bananas and shrimp which are the main export products of the city. Through financial, conceptual and contextual analysis, we have tried to evaluate and diagnose the profitability of the banana sector in the city, in order to recognize the benefits and risks of investing in such productive ventures. It would be convenient to define the profitability of investment projects so as to promote the country's economy by investing more in the sector, which is why it is necessary to carry out a financial study to evaluate the sector's profitability so that investment decisions can be made in a way that is convenient for both shareholders and banana companies. The application of the calculation of the financial indicators allowed determining that in the last year in which the financial statements were updated in the Superintendence of Companies (2021) the banana sector in the Machala canton has not been profitable due to the limited debt capacity of the companies studied and lack of financing.