Gestión financiera en un entorno pandémico: análisis de liquidez y endeudamiento en el sector hotelero de Machala periodo 2019-2022.

Abstract

This degree work is called “FINANCIAL MANAGEMENT IN A PANDEMIC EVIRONMENT: ANALYSIS OF LIQUIDITY AND DEBT IN THE HOTEL SECTOR OF MACHALA PERIOD 2019-2022”, it focuses on the execution of the analysis in order to know the financial situation before, during and after the arrival of Covid-19 in these companies. The modality used is quantitative in nature since the application of liquidity and debt indicators to the financial statements was used. Likewise, the qualitative modality was used when carrying out a theoretical analysis of the financial statements and interpreting the results obtained. On the other hand, the methodology that was implemented in this research was the deductive, empirical and descriptive method, which made it possible to concretely observe the financial and economic effects that occurred in this sector and represent them effectively through the use of statistics, thus facilitating a better compression. As a result of the application of the indicators and the different research techniques, it was determined that these companies did not have an adequate level of liquidity to solve their current obligations and in the same way they had leverage with third parties since their level of debt was high. For this reason, it is concluded that the Covid-19 pandemic unfavorably affected hotel companies during the 2020-2021 period since they reflected losses during that time. However, it was highlighted that by 2022 they tried to recover little by little, although these results have not been totally satisfactory.