Evaluación de la liquidez en la empresa Fertibal-Ecuador Cia Ltda en tiempos de pandemia covid-19.

Abstract

In the present research work, the availability of liquidity that the company "FERTILIZANTES EFFICIENTES BALANCEADOS FERTIBAL-ECUADOR" CIA. LTDA. in order to identify the financial effects of the Covid-19 pandemic. In the same way, the management of the policies for the recovery of accounts receivable will be analyzed, which causes late compliance with its obligations with suppliers, which brings with it the reduction of profits, due to the fact that it was not counted. with sufficient resources for operational development. In order to know the financial situation in which the company is located, the financial indicators were applied, and both the horizontal analysis and the vertical analysis were carried out, comparing the periods 2020 and 2021, in addition to the aforementioned calculations. An interview was applied to the accountant in order to have more information to help interpret the results obtained and to determine the decisions that the entire company regarding its financing within the period of the health emergency. This titling work has a quantitative approach due to the application of formulas and calculations, the paradigm that was chosen was positivism since it is consistent with the subject in question and the synthetic analytical method was used, the same one that is treated in the decomposition of its parties and carry out an analysis or synthesis individually of each of the financial ratios that are being considered, and finally the type of applied research is descriptive, which allows obtaining information based on observation. The bibliographic search was fundamental for the development of the investigation and to know what the different auditors mention based on the issues raised. The results obtained showed that the company had liquidity despite the Covid-19 pandemic, however, unlike in 2021, it was possible to show that in 2020 the percentage of liquidity decreased, for this reason, it is recommended to carry out the semi-annual pertinent analysis, for the corresponding decision-making regarding the profitability of the company. Regarding accounts receivable, some recommendations were suggested that significantly benefit the recovery of these accounts and that the company can convert cash more quickly and efficiently, which will allow it to meet the short-term obligations of the economic entity. , it was noted that regarding the payment period, measures must be taken to help stabilize the situation of the company, due to the application of the respective calculations it was evidenced that even though the company did not enter into default, it has to take measures to prevent any type of inconvenience that may arise with suppliers.