Visión comparativa para medir el apalancamiento financiero, operativo y total de la empresa bananera “Banagina S.A.” durante los periodos 2017-2018.

Abstract

In financial terms, leverage is used to measure the degree to which a company uses its own resources or external sources to improve its profitability. In this context, banana companies do not have an adequate level of leverage due to the risk that it implies and directly affects their monetary resources. The main objective of this research work is to analyze the level of leverage that the banana company “BANAGINA SA” has during the 2017-2018 periods through the application of the different types of leverage: operational, financial and total, as a strategy for a correct take of decisions and, consequently, the increase in your earnings. Its methodological basis is of a qualitative type since it lies in a rigorous literary review of scientific and indexed journals and books of several experts who have already written on the subject of study; quantitative by the use of pertinent formulas for the calculation of each tool; and descriptive because based on the results obtained it is possible to analyze and interpret the data. When applying the financial analysis, it is concluded that a company with a high level of indebtedness will result in a financially leveraged company and that its level of risk is directly related to its level of leverage, be it operational, financial or total. Therefore, in order to maintain an optimal capital structure, it is necessary to maintain a balance between both fixed and variable costs and financial expenses.