Efectos financieros de la aplicación de los costos de importación de aglomerados en Ecuador entre las principales modalidades de carga en el año 2024

Abstract

This study examines the relationship between maritime transport costs and the profitability of Ecuadorian companies engaged in the import and sale of particleboard. The analysis uses financial data from 2023 and 2024 to observe how variations in international freight rates, port fees, and transit times are linked to the sector's economic performance. Through comparative financial analysis, differentiated behaviors in assets, liabilities, and equity were identified. Some companies registered an increase in total assets exceeding 30% between the two periods, allowing for a comparison of financial structures and levels of exposure to logistics costs. Additionally, a survey was administered to five representative companies in the timber sector. The open-ended and scaled questions provided an operational perspective on maritime transport management. The combined analysis of accounting information and the survey reveals that companies with more organized logistics practices exhibit greater stability in indicators such as current ratio, which in most cases remains close to or above one, and in profitability metrics such as ROA and ROE. In this regard, the study concludes that maritime transport logistics management is integrated into the financial administration of companies in the Ecuadorian timber sector and is related to their economic stability and operational projections, based on the interaction between transaction volume, financial control, and import-related decisions.