Análisis del apalancamiento operativo y financiero de la empresa "Bananera Machala S.A." durante los periodos 2019, 2020 y 2021.

Abstract

Finance is important for companies that are producing bananas in Ecuador and in the Province of El Oro. Leverage allows company managers to know how they use their resources and the amounts lent to third parties in order to deliver better economic results to their shareholders, after having analyzed the study of the art, the banana companies in our province do not have a satisfactory level of leverage due to the risk that obtaining resources at high interest means. The main objective of this research is to carry out an analysis of the degree of leverage in the banana company Machala S.A. The economic periods analyzed were: 2021, 2020 and 2019. For this, their manager had to be asked to provide us with these income statements for the periods indicated. The research is quantitative in the analysis of leverage, with a descriptive approach, since the study of art was analyzed with the review of research from the last five years such as: publications in indexed journals, repositories, books and videos to support the analysis. theoretical framework Their results show that the banana company Machala S.A. enjoys moderate operating, financial and total leverage, its level of indebtedness is minimal and its level of risk is not a concern, but if you want to deliver better results to the owners you must seek external credit and take care of a structure capable of exercising cash control of variable, fixed and financial costs.