Análisis comparativo de la rentabilidad de la empresa Banapinsar del cantón Machala y la incidencia del covid-19, periodo 2020-2021.

Abstract

This work fulfills the function of analyzing the profitability and liquidity of the banana company during the Covid-19, specifically in the years 2020-2021, through the comparative of these two years and thus have knowledge about the economic performance obtained in this period, in this way it is easy to identify if the company is in optimal conditions to be able to exercise within the commercial market and observe if in this period it generated losses or profits. The methodology used is Positivist approach because data was collected from the company to perform the corresponding analysis. The present work proposes a financial diagnosis in the last period of COVID-19 to know its status and level of profitability, in order to determine the efficiency in the use of the resources available for the daily activities of the company, to demonstrate the possible significant impact on the sale of boxes of bananas using the hypothetical deductive method in order to understand each of the factors that led the company to obtain these results.