Recuperación de cartera y su relación con la rentabilidad de la empresa Inmobguab S.A. período 2020-2021.

Abstract

The financial ratios are tools that allowed to take into account the course of the company through the measurements of different parameters to obtain indicative values of the financial situation of the company INMOBGUAB S.A. during the periods 2020-2021. It is for this reason that the research work was justified in the use of financial indicators; liquidity ratio, indebtedness ratio, activity ratio and profit ratio, which were useful to know if the company is profitable or presents a bad administrative control in the credit and collection department. Methodology: The research presented a quantitative approach, based on the collection of information regarding the financial statements for the period 2020-2021, in addition, through the use of mnemonic cards, the information of the financial statements was simplified, allowing to highlight the most suitable to increase the levels of profitability and recovery of the company's portfolio. Likewise, the design applied is longitudinal, since the techniques and methods applied were studied over a long period of time (2020-2021). Conclusion: the recovery of the portfolio was analyzed through the use of financial indicators, such as liquidity ratio, debt ratio, profit ratio, activity ratio applied in the Statements of Financial Position for the period 2020-2021 of the real estate company INMOBGUAB S.A., which, by obtaining negative values showed the deficiency in the administrative system of the company, characteristic of the indebtedness with third parties due to the critical state of the portfolio recovery, which despite having experienced an increase from 0.22 to 0.77 in the collection management, such values were not favorable for the development of the company, since during the aforementioned period the Ecuadorian State went through the COVID-19 sanitary crisis.