Análisis De Los Estados Financieros De Las Principales Cadenas De Supermercados En Ecuador, Durante La Pandemia De La Covid-19.
Archivos
Fecha
2021
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
Las cadenas de supermercados son de suma importancia para la economía de un país, ya que son las encargadas de abastecer de productos a la ciudadanía en modo de autoservicio. Estos se iniciaron brindando productos de primera necesidad, pero con el tiempo implementaron estrategias para captar la atención al público. Estas estrategias son las que han guiado a los supermercados con contar con grandes ingresos y una buena rentabilidad. Por ello, el objetivo de este estudio es analizar los estados financieros de las principales cadenas de supermercados del Ecuador durante la pandemia del Covid-19.
En Ecuador existen varias cadenas de supermercados de renombre, pero las dos principales cadenas de supermercados según la revista Ecuador negocios y confirmado con los resultados obtenidos a lo largo de la investigación, por sus ingresos anuales son la Corporación Favorita y El Rosado, es por este motivo que se analizaron estas organizaciones por medio de sus estados financieros y la elaboración de ratios financieros en el periodo 2017 a 2020.
Se realizo un estudio de tipo mixto que combina la investigación cuantitativo y cualitativo, con métodos investigativos y exploratorios, ya que se realizó un análisis horizontal y vertical del balance general y estado de resultados en esos años, sumado a eso se realizó una entrevista al personal que labora en estas instituciones para la posterior interpretación de resultados. Los mismos que arrojaron que, aunque la pandemia provoco un gran impacto en todas las cadenas de supermercados, estas supieron mantener sus ventas e ingresos incrementándolos con una gran administración y estrategias que implementaron en el inicio de la pandemia.
Supermarket chains are of the utmost importance for the economy of a country, since they are in charge of supplying products to citizens in a self-service mode. These began by providing basic necessities, but over time they implemented strategies to capture the attention of the public. These strategies are what have guided supermarkets to have high revenues and good profitability. Therefore, the objective of this study is to analyze the financial statements of the main supermarket chains in Ecuador during the Covid-19 pandemic. In Ecuador there are several renowned supermarket chains, but the two main supermarket chains according to Ecuador business magazine and confirmed with the results obtained throughout the investigation, for their annual income are the Favorita Corporation and El Rosado, it is for this reason that these organizations were analyzed through their financial statements and the preparation of financial ratios in the period 2017 to 2020. A mixed-type study was carried out that combines quantitative and qualitative research, with investigative and exploratory methods, since a horizontal and vertical analysis of the balance sheet and income statement was carried out in those years, in addition to that an interview was carried out with the staff who works in these institutions for the subsequent interpretation of results. The same ones that showed that, although the pandemic caused a great impact on all supermarket chains, they knew how to maintain their sales and income, increasing them with great administration and strategies that they implemented at the beginning of the pandemic.
Supermarket chains are of the utmost importance for the economy of a country, since they are in charge of supplying products to citizens in a self-service mode. These began by providing basic necessities, but over time they implemented strategies to capture the attention of the public. These strategies are what have guided supermarkets to have high revenues and good profitability. Therefore, the objective of this study is to analyze the financial statements of the main supermarket chains in Ecuador during the Covid-19 pandemic. In Ecuador there are several renowned supermarket chains, but the two main supermarket chains according to Ecuador business magazine and confirmed with the results obtained throughout the investigation, for their annual income are the Favorita Corporation and El Rosado, it is for this reason that these organizations were analyzed through their financial statements and the preparation of financial ratios in the period 2017 to 2020. A mixed-type study was carried out that combines quantitative and qualitative research, with investigative and exploratory methods, since a horizontal and vertical analysis of the balance sheet and income statement was carried out in those years, in addition to that an interview was carried out with the staff who works in these institutions for the subsequent interpretation of results. The same ones that showed that, although the pandemic caused a great impact on all supermarket chains, they knew how to maintain their sales and income, increasing them with great administration and strategies that they implemented at the beginning of the pandemic.
Descripción
pdf
Palabras clave
ESTADOS FINANCIEROS, CADENAS DE SUPERMERCADOS, LA COVID -19
Citación
APA