Análisis de la situación financiera de empresas productoras de banano del cantón Naranjal, año 2021.

Abstract

Small and medium-sized banana producers face uncertainty due to non-payment of the official price, contractual respect between exporters and buyers, unfavorable economic policies, capital shortages, low labor productivity, and operating costs that impact economic and financial results. During 2021, the Ecuadorian economy suffered the effects of COVID-19; however, for the banana sector it was not its worst year. Understanding this apparent paradox was the objective of the study, focused on analyzing the financial situation of four banana producing companies in Cantón Naranjal in 2021. A quantitative approach was applied, with explanatory-descriptive scope and non-experimental design. Financial tools such as horizontal and vertical analysis of financial statements and the application of financial ratios were used. The results showed that, despite the inconveniences with the payment of the official price, three of the four companies studied managed to increase their profit in 2021. However, the financial ratios reflected a regular economic state, evidencing the inability to cover short-term obligations due to insufficient current assets. The financial diagnosis generated the proposal to implement a strategic plan to conserve liquidity and improve the solvency of the companies. It was recommended that processes and costs be optimized by hiring personnel with a high level of expertise.