Análisis de estrategias financieras en empresas de fabricación de pinturas de Guayaquil, año 2021

Abstract

The industrial sector in Ecuador is one of the most important in the country, this being the one that represents the highest added value in the Ecuadorian economy, although there is a wide list of companies within this category, this scientific article specifically studies the analysis of financial strategies in companies dedicated to the manufacture of paints, year 2021 which was obtained by identifying the economic reality that companies in this sector went through, the strategies that were implemented due to events that were presented in previous years and the impact of having applied the same within operating results. This research is documentary. The methodology used was a qualitative approach, using as a research instrument interview aimed at managers and financial experts, taking as a sample 7 companies whose main activity is the manufacture of paints, varnishes, enamels or lacquers, pigments, and dyes, opacifiers and prepared colors. In the first stay, a financial analysis was carried out using indicators of liquidity, profitability, and solvency with which the economic reality of the companies was identified. In the second stay, the financial strategies implemented were analyzed together with their strategic objectives and in the third stay, the result of those financial strategies applied in the operating results was evaluated through a comparative table. Finally, it was obtained as a result that this group of companies in the year 2021 had a satisfactory financial performance, the financial strategies reached the objectives and the impact on the operating results shows a positive effect.