Análisis financiero de PYMES de servicios del sector de seguros de Guayaquil, año 2020

Abstract

The objective of this research project was to carry out a financial analysis in organizations in the insurance sector in Guayaquil, Ecuador during the years 2019 and 2020, through a methodology that involves considering factors related to the financial part, legal framework, economics and statistics. This study considered three companies from the list of the Superintendency of Securities and Insurance Companies, taking as relevant information the financial statements of the years in question. The analysis methodology used was the horizontal and vertical study with the purpose of identifying variations in the accounts and finding the most relevant ones in the financial balances. The results of this study will be available so that insurance companies can complement their continuous improvement management.