Análisis de la gestión financiera en terminales portuarias concesionadas : comparación de indicadores clave en los años 2022-2023.

Abstract

Financial analysis is presented through quantitative analysis for a given period of time and represents the state of a company in a static way, these are handled from a financial perspective, to achieve the objectives an analysis was carried out corresponding to the financial management and key indicators of the port concessionaires of the city of Guayaquil in Ecuador, the applied methodology had a descriptive propositional approach using a mixed qualitative and quantitative approach with deductive and analytical method with observational design with descriptive, documentary and field research where the research techniques applied were interviews and documentary review where a non-probabilistic convenience sampling was applied where the financial managers and accountants of both concessionaires of Andipuerto Guayaquil and Contecon Guayaquil were interviewed, among the most important results, the responses obtained included, the possibility of optimizing costs is sought, they allow diversifying income and investing in technological systems as an important mechanism to achieve competitiveness and sustainability in long periods. With this, it can be concluded that from this approach, financial management establishes that the strategies applied in these concessionaires seek to optimize costs, diversify income and implement new technologies. Contecon has established new strategies for resource management, allowing it to remain stable within the competitive market environment. Andipuerto has directed its strategies to direct the administrative area and its operational efficiency, with expectations of improvements for financial risk management.