Análisis de los estados financieros covid-19 y post covid-19 en las empresas hoteleras de la provincia de El Oro.

Abstract

This research is named "Analysis Of Covid-19 And Post Covid-19 Financial Statements In Hotel Companies In The Province Of El Oro", with the aim of achieving the proposed objectives, emphasising the execution of the analysis and determining the present financial situation in the companies. The methodology applied has a quantitative perspective and is under the positivist paradigm. The analytical and descriptive type of the research was implemented, the non-experimental design is applied in order not to manipulate any data provided, the deductive method will allow to observe the financial and economic effects, using observation techniques and statistical matrices managed to collect information necessary for the results. The financial analyses, the horizontal as well as the vertical ones, allowed to know the real state of the entities which were used as a sample for the elaboration of the project. At the same time, the application of financial indicators revealed that the companies' liquidity is able to cover their debts, that their income has increased, and their costs and expenses have increased, which has generated losses. The pandemic had a significant impact on hotel companies for the period 2020, losses were reflected in the exercise, but by 2021 the companies began to recover, although losses are reflected, these are controlled, gradually demonstrating the recovery of this sector.