Modelo z score de Edward Altman y la predicción de solvencia financiera de las fábricas de calzado, provincia de Tungurahua, 2022

ABSTRACT: The main objective of this research is to apply Edward Altman's Z2-score model to predict the financial solvency of footwear factories, province of Tungurahua, 2022. The research uses the positivist paradigm, the methodology applied had a quantitative approach based on a non-experimental design, the type by the source of data is documentary and field; the level by the objective and the degree of knowledge in the area is predictive; the method used is deductive; the population is eight factories of the footwear sector; the techniques used were: document analysis and direct observation, with its instruments document analysis guide and observation guide respectively that allowed collecting the information from the statements of financial position and results corresponding to the period 2022 from the portal of the Superintendence of Companies, Securities and Insurance, for the application of the Z2 model. It was obtained as a result that three factories are in a safe zone with the following values: CISNECOLOR CIA. LTDA. with a Z2 of 6.60, INDUSUELAS S.A. with a Z2 of 6.44, indicating that these two factories maintain a robust financial position, while CALZADOMILPIES LTDA. with a Z2 of 2.94 is closer to the lower limit, but is in an acceptable position in terms of solvency, so it is established that the Z2-score model of Edward Altman is a good predictor to know the solvency of the three footwear factories in the province of Tungurahua.

• 1. Verfasser: León Cando, Jhonny Javier (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2024
• Schlagworte: Modelo Z2- SCORE; Predicción; sector calzado; indicadores financieros
• Online Zugang: http://dspace.unach.edu.ec/handle/51000/12475