ANÁLISIS DE LA DEUDA FINANCIERA EN EMPRESAS DEL SECTOR DE ALIMENTOS Y BEBIDAS ENTRE 2014- 2017.

Abstract

The largest companies in the food and beverage sector correspond to an important percentage of the manufacturing area in the Ecuadorian market. These companies should have an acceptable solvency level in order to be within the best in the sector, and for this the level of debt should be analyzed. The research question for the following work is: What behavior has the financial debt had in relation to the total liabilities and equity of the largest companies in the Food and Beverages sector in Ecuador? With the main objective to analyze how the financial indicators of solvency of the most significant companies of the Food and Beverage sector in the period 2014-2017 varied. The materials that were used for the investigation were bibliographical and statistical data, which contributed in a conclusive way to the investigation. The theories used to support the research were taken from academic bibliographic material, which ensures its relevance. As a conclusion, it was determined that large companies in the food and beverage sector in Ecuador enjoy a good level of solvency, since with ratios it can be observed that in case of needing to borrow financially they are in the capacity to do so.