ANÁLISIS DE LA RENTABILIDAD DE LAS EMPRESAS COMERCIALIZADORAS DE ATÚN EN EL ECUADOR

Abstract

The purpose of this document is to evaluate the operating profitability of the main canned tuna exporting companies in Ecuador in the years 2015 - 2017, this need arises from the importance of tuna in the Ecuadorian economy as one of the main axes of foreign currency income and generation of employment. This evaluation will be focused in the research of companies with similar functions, risks and assets for Ecuadorian export tuna companies; this methodology will make it possible to identify if the operating profitability of the companies that operate in Ecuador's tuna export sector are competitive with similar companies that operate in the international market, which will allow to evaluate how competitive Ecuadorian tuna export companies are. It is worth mentioning that the guidelines of the Transfer Pricing published by the Organization for Economic Development Cooperation will be taken as guidelines of the aforementioned methodology.