ANÁLISIS DE INDICADORES FINANCIEROS DE LAS PRINCIPALES EMPRESAS SECTOR RETAIL DE ALIMENTOS Y BEBIDAS DE LA CIUDAD DE GUAYAQUIL EN EL PERÍODO 2012-2016

Abstract

The objective of the investigation is to analyze the evolution of the financial statements of the main companies of the retail sector of the city of Guayaquil. A total of four companies belonging to the food and drinks subsector were chosen, and the solvency, solidity, efficiency, profitability, coverage and liquidity indices were calculated and analyzed. The methodology applied corresponds to the qualitative approach. Through the deductive method, the information was analyzed to subsequently make the conclusions and formulate the pertinent recommendations. The accounting data come directly from the financial statements of the companies presented in the Superintendence of Companies. In conclusion it can be said that the situation of companies in the retail sector selling food, beverages and others is acceptable, since it shows levels of profitability, liquidity, coverage, activity and solvency that are acceptable for this type of business. The activities of this sector show an accelerated growth with a potential to expand in the medium and long term