EVALUACIÓN FINANCIERA Y PROPUESTA DE REESTRUCTURACIÓN DE UNA EMPRESA FAMILIAS EN ECUADOR DEL PERIODO 2016

Abstract

The objective of this investigation is to determine the financial situation of the family company Industrias y Cultivos el Camarón S.A. (ICCSA) for, to prepare a financial restructuring proposal. The company under study, was founded in the decade of the 70's in Machala, province of El Oro, dedicated especially to aquaculture production; later it moved to the Puna Island, in the province of Guayas, where it expanded its facilities and began to form part of the shrimp export sector, being North America, Europe, and Asia the main markets to which its production enters. The financial statements evaluated in this work correspond to the accounting record for the period 2012-2016, information with which the pertinent financial ratios or indexes were calculated that reflect the behavior of the company during these years, using an exploratory and descriptive methodology, to review and know the economic and financial situation in which it is. Among the analyzed accounts are the current assets and liabilities, as well as the income and expenses for sales and costs, with which it is determined that in the short term, the company has a stable operating capacity, mainly in the last year, however, in the long run, it is difficult to establish how the company will perform, since in previous years the indicators show an unstable behavior, increasing the risk in its future stability