“ANÁLISIS FINANCIERO COMPARATIVO DE LAS EMPRESAS EXPORTADORAS DE CAMARÓN EN LA REGIÓN COSTA.

Abstract

According to its main objective, the present research aims to evaluate the financial strength of the shrimp export sector in Ecuador, Costa region, through the use of analysis tools that facilitate the comparison between companies and the decision-making of investors interested in market. It was priorized the recollection of accounting information of shrimp exporters, given that, after processing these data in the form of ratios or financial reasons, it will be possible to know if they are comparable in structure, besides diagnosing their health in terms of liquidity, solvency, management, and profitability. As a second analysis tool, the Z-Altman model is proposed, in order to observe how attractive, the shrimp export market may be for investors, also offering a calculation of how far or near from suspension of payments these companies are. As part of the methodology, it should be noted that a quantitative research approach and a non-experimental descriptive exploratory design were used. According to the analyzes made, as conclusions, it is considered that, in fact, there is financial solidity in terms of liquidity, solvency, profitability and management for companies in the sector, being also far from a possible financial bankruptcy in its majority.