Análisis comparativo mediante la inclusión de indicadores financieros de una empresa de transporte del cantón Machala entre el período 2020-2021.

Abstract

Within the transport company, certain problems are determined to maintain liquidity, so it is essential to consider the forms of financial management that have been implemented, adapting the systems for the analysis, interpretation and preparation of financial tools. This study carried out with the non-experimental research design, had the purpose of carrying out a comparative analysis of the transportation company of the Machala canton between the period 2020-2021, through financial indicators. The results showed that the company presented an improvement in the profitability and liquidity indexes, however, an increase in the debt index was observed. This indicates that the transportation company of the Machala canton has improved in financial aspects in the 2020-2021 period. The applied methodology is descriptive with a certain quantitative approach directed to the positivist paradigm, through the application of the deductive method. Finally, it was determined that the inclusion of different indicators for the analysis process will allow a complete vision of the situations that arise and how to act to minimize the possible negative effects that can be had in the company.