Evaluación financiera del sector de actividades de alojamiento y servicio de comidas en Azuay: 2018-2023
Autores/as
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María Emilia Beltrán-Galarza
Universidad del Azuay, Ecuador
https://orcid.org/0009-0003-6483-4020
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Marco Antonio Reyes-Clavijo
Universidad del Azuay, Ecuador
https://orcid.org/0000-0001-5279-4234
DOI:
https://doi.org/10.33936/eca_sinergia.v17i2.7669Palabras clave:
Análisis financiero, indicadores financieros, teoría financiera, COVID-19, turismo.Resumen
La pandemia de COVID-19 generó un entorno económico sin precedentes que puso a prueba la solidez financiera de las empresas en todos los sectores. El objetivo del presente estudio es analizar el desempeño financiero de las empresas del sector de alojamiento y servicios de comidas en la provincia de Azuay durante el periodo 2018-2023. En base a la teoría financiera sobre liquidez, endeudamiento, gestión/actividad y rentabilidad, se adoptó un enfoque cuantitativo, aplicado, descriptivo y longitudinal, utilizando datos financieros obtenidos de la Superintendencia de Compañías, Valores y Seguros del Ecuador. El estudio incluyó 633 observaciones mediante indicadores seleccionados tras una revisión sistemática de literatura. En el estudio se destacó que la razón corriente promedio se mantuvo por debajo del umbral óptimo (1), con un valor más bajo en 2019 (0,87), lo que indica dificultades persistentes para cubrir obligaciones a corto plazo. Se observó un incremento en los niveles de endeudamiento durante 2020, lo que denota una mayor dependencia del crédito para sostener las operaciones ante la caída de ingresos. También se destacó que el subsector I55 fue el más golpeado por las restricciones de movilidad y la caída del turismo, el cual mostró deterioro más pronunciado en todos los indicadores financieros.
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