ANÁLISIS DE LA LIQUIDEZ CONTABLE, DEUDA CONTRA CAPITAL Y VALOR CONTRA COSTOS DE SECTOR AGROINDUSTRIAL EN EL ECUADOR, PERIODO 2009 - 2014

Abstract

The analysis of the most representative sectors of Agribusiness in Ecuador should be the subject of constant study by the government authorities, with the purpose of repowering and growing in the national market and which are quality benchmarks in the international market. This work presents us analysis of the financial situation by calculating accounting liquidity ratios, capital management and profitability of three representative companies of each one of the banana, cocoa and coffee sectors, in order to determine the possible reasons have caused their decline or boom in the level of exports during the study period. The results obtained based on the predicted estimates show that each of the sectors has problems to make an effective use of their assets, unproductive material that often falls into obsolescence without any use; two of the three sectors show low inventory rotation rates due to the limited competitiveness they have in the international market, considering the dollarized economy of 3 the country and the low price of substitute products from Latin American countries. The level of debt against creditors are often excessive, committing a considerable proportion of the production only to its payment and considering the high number of direct labor, the chances that the benefits are destined for reinvestment are scarce. Therefore, the authorities of the Ecuadorian government should seek permanent assistance to those sectors that have great potential for profitability but that is not used.