Análisis del desempeño financiero del sector hotelero de la ciudad de Cuenca con enfoque en las empresas familiares

Abstract

Family businesses are of great importance for the global economy; they generate employment and contribute to the economic development of countries. But in the case of Ecuador, and particularly in the city of Cuenca, research on the economic performance of these family businesses is scarce, making it difficult to understand the dynamics of this type of business. The purpose of this article is to carry out an analysis of the financial performance of family businesses through the calculation of financial indicators and to verify the relationship between financial and non-financial variables. This research is about the hotel sector in the city of Cuenca, one of the most important sectors in terms of the generation of economic resources and is based on a population of 32 hotels that have legally filed with the Superintendence of Companies, Securities and Insurance of Ecuador. The instruments and techniques used in the methodology for the analysis were: surveys, calculation of financial indicators and review of operational literature. The statistical methods used were the arithmetic mean or average, median and standard deviation, correlation and linear regression. The results are shown in tables and graphs based on qualitative and quantitative data. Finally, conclusions were drawn to reflect on the management of the financial performance of family businesses that are part of the hotel sector.