Análisis comparativo de la gestión de cuentas corrientes de las Empresas del sector alojamiento y comida de la provincia del Azuay durante los años 2014 al 2016

Abstract

The objective of this research work is to analyze the management of the current accounts of the companies of the Accommodation and Food Services Sector of the Province of Azuay during the years 2014 to 2016, in order to establish the economic and financial situation of the companies. This research focuses on comparing the current accounts of the large, medium, small and micro enterprises of each subsector, through a horizontal and vertical financial analysis, and financial ratios between groups of companies. With the application of the one-way ANOVA method, we intend to make a comparison of the variances of the groups' averages, organized according to the company’s size; subsequently, the verification of the positive relationship of: Total Current Assets, Total Current Liabilities, the Current Liquidity Indicator and Working Capital, each one with respect to the Revenue by Ordinary Activity account; relationship that will be determined using the Pearson Correlation Coefficient. The main results of the statistical tests reflect differences between the groups’ averages by companies’ sizes (ANOVA method), and the low influence existing between the analyzed accounts and the growth of the Revenue by Ordinary Activity (Pearson coefficient).