ANÁLISIS DE LA LIQUIDEZ CONTABLE, DEUDA CONTRA CAPITAL Y VALOR CONTRA COSTOS DE LA INDUSTRIA METALMECÁNICA EN EL ECUADOR, PERÍODO 2009-2018

Abstract

Metal-mechanic industry in Ecuador it contributes to other industries such as oil, agriculture, mining, among others, being a great integrating power. It is considered that the more developed the metal-mechanic industry of a country, the greater are its level of industrialization. Therefore, it is one of the most prioritized industries by the governments. At the national level, this industry is essential for the development of the productive chain and is one of the 14 industries that make up the Productive Transformation Matrix Project. This research proposes an analysis of the metal-mechanic industry with liquidity and debt to capital ratios. The analysis indicates that, despite the industry shows high levels of liquidity, they are due to inventory levels. Moreover, the debt to capital ratio showed the predisposition of the metal-mechanic industry to use external resources rather than using its own resources.