Efecto de la pandemia COVID19 en la liquidez y solvencia de las PYMES del sector comercial en la provincia del Guayas.

Abstract

The following study is focused on knowing the effects of the covid19 pandemic on the solvency and liquidity of commercial SME located in the province of Guayas, how they were affected due to the restriction in the period of 2020 and 2021, for which they were taken data on sales, exports, re investments, for years and months, we also take information and concepts, including their review at the at the national and local levels; specially for the province of Guayas, emphasizing financial indicators as a support tool for the SME both know their current situation and for future decision making attached to the post pandemic scenario. For this study we used methodology with a descriptive scope, quantitative approach, non-experimental design, deductive logic and cross-sectional data. The result of this study concludes that implementing the use of financial indicators in SMEs will provide better decision-making according to the scenario in which the company is located.