El leasing como alternativa de financiamiento para el sector de la construcción en la ciudad de Guayaquil

Abstract

The construction sector is characterized by not using financial leasing as a financing option, either due to ignorance of the advantages it offers; characterized by being a way to obtain fixed assets quickly, by paying a fee for the right of use and lower interest rates than conventional loans. The objective of the article was to analyze financial leasing as a financing alternative and its effect on profitability for construction companies in the city of Guayaquil. The established methodology was of the basic research type, with a quantitative approach, non-experimental cross-sectional design, with the purpose of analyzing the financial stability of companies in the construction sector, which made up a population of 2089; leading to apply a non-probabilistic sample for convenience where the company Etinar S.A. was studied, contributing to the collection and analysis of financial information through the Web portal of the Superintendency of Company, Securities and Insurance; serving as a reference for the calculation of the Z-Score model and profitability indicators in the 2020-2021 period. The study concluded that financial leasing represents a better financing option compared to bank credit.