ANÁLISIS DE RIESGOS FINANCIEROS EN PYMES DEL SECTOR DE LA CONSTRUCCIÓN EN LA CIUDAD DE GUAYAQUIL: ESTUDIO DE CASO APLICADO A LA COMPAÑÍA COMAQ

Abstract

Every company will be permanently exposed to different types of risks, either due to the effect of their decisions, their environment or different factors that surround them. It is important that every company has knowledge about the existence of these risks and to know how to measure and manage them, since it is a guideline to know what decisions to make, anticipate problems, and avoid bad results. The purpose of this investigation was to identify the financial risks to which the company under study is exposed. Through literature review, was obtained information about the main financial risks, and the ways in which they can be identified, measured and classified. An analysis of the financial indicators of indebtedness, liquidity and profitability was made, in order to know the financial situation of the company, and the results of the calculation of these indicators, indicated that the company had financial risk in these three indicators. This study demonstrated the importance of analyzing financial risks, as well as the mechanisms and tools aimed at risk management that companies can implement to create value, make better decisions and achieve their objectives.