Rendimiento financiero en las empresas del sector camaronero de la provincia de El Oro: un estudio comparativo de los años 2019-2023.

Abstract

The study analyzes the financial performance of shrimp farming companies in the province of El Oro between 2019 and 2023. Its main objective is to identify financial trends within these companies and assess the factors influencing their competitiveness and sustainability. The research arises due to the lack of detailed studies on financial indicators in this sector, which limits companies' ability to make informed strategic decisions. The methodology used is descriptive-correlational with a qualitative approach, based on the analysis of official financial documents. Forty shrimp farming companies in the province of El Oro were selected, and a documentary review of their financial statements, obtained from the Superintendency of Companies, was conducted. This approach aimed to understand the sector’s economic dynamics and its evolution over the study period. The results show high volatility in the profitability margins of the companies, with significant declines in 2020 due to the economic crisis caused by the COVID-19 pandemic. While some companies managed to recover in the following years, others continue to face financial difficulties. Factors such as operational efficiency, production costs, market demand, and economic policies have directly influenced their financial performance. In conclusion, the study highlights the need to strengthen risk management and diversify export markets to improve the financial stability of shrimp farming companies. It is recommended to optimize operational efficiency and adopt sustainability strategies to ensure long-term competitiveness. Finally, the study proposes the development of a set of specific financial indicators for this sector, providing more precise evaluation tools to facilitate strategic decision-making.