El covid 19 y su impacto en la liquidez y rentabilidad de la empresa almacenes Nora periodo 2021-2022.

Abstract

This work focused on covid-19 and its impact on the liquidity and profitability of the Almacenes Nora company during the 2021-2022 period. For this, we had the authorization of Mrs. Nora Muñoz, Owner Manager of Almacenes Nora, who began her business activity in the canton of Machala, Provincia del Oro, on November 21, 1988, located on Bolívar Street between Juan Montalvo and Junín. His company focuses on the sale of furniture and other appliances. Income in 1999 exceeded the amount established by the law of the internal tax regime, where taxpayers are required to keep accounting, therefore, in 2000, accounting and inventory control began. The problem focuses on the decrease in liquidity and profitability of the Almacenes Nora company, in times of Covid-19. For this reason, we have carried out a financial analysis during the 2021-2022 period since the entity went through a health crisis that caused instability in its liquidity and profitability. Companies in general are not prepared to go through an emergency like Covid-19, some do not have liquidity, and the impact that the pandemic caused in terms of liquidity and profitability of Almacenes Nora was considerable, since they had to close the warehouse during the pandemic, they could not cover the expenses that were generated. With this, it was determined that the pandemic affected not only this company but also all commercial companies around the world, since sales decreased, causing people to limit themselves to buying only essential products for their homes. Therefore, we have considered that Almacenes Nora must implement and know the economic and financial indicators to carry out an analysis, which will allow it to provide greater support in its activities.