Guía para la gestión de los riesgos financieros en las compañías del sector terciario de la Zona 7

This curricular integration work entitled GUIDE FOR THE MANAGEMENT OF FINANCIAL RISKS IN COMPANIES IN THE TERTIARY SECTOR OF ZONE 7, was carried out with the purpose of implementing a guide that is aimed at the representatives and managers of the companies that make up the tertiary sector in Zone 7, with the objective of exposing an orientation to follow to mitigate the different financial risks that may arise within companies. To carry out the execution of this work, entry was obtained into a previously systematized database, which comes from data obtained by the Superintendence of Companies, Securities and Insurance. With this information, it was possible to have a clear picture of the panorama that was going to be analyzed, since data from the companies were grouped according to their legal situation by sector and in the tertiary sector by provinces in Zone 7, then the legal situation of the companies was evidenced. companies during the Period 2015-2020, and finally they were analyzed according to the type of companies; which helped determine the number of companies to analyze according to the economic sector, which was 214 in total, the type of legal situation in which the companies were to be dissolved during the period 2015-2020 and the number of companies that were dissolved. according to its type. The analysis of financial risk factors of the companies in Zone 7 of the tertiary sector was evidenced through the interpretation and study of the financial indicators that were related to the financial risk that is to be mitigated. In this case, the market risk was analyzed with the liquidity indicator, asset indebtedness, equity indebtedness, fixed asset indebtedness, ROE and ROA; Credit risk was investigated together with leverage, and liquidity risk was investigated with working capital and the general liquidity indicator for the period 2015- 2020. With the results obtained at the end of the analysis, a financial risk management guide was proposed for companies in the tertiary sector of Zone 7, which allows company administrators to have a management tool that gives them guidance to know how to face and mitigate the different financial risk that may arise in it, with the objective of being used and thus preventing its dissolution, since it affects its economic and financial position.

• Tác giả chính: Campoverde Ruilova, Dayanna Nicole (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2023
• Những chủ đề: CONTABILIDAD Y AUDITORIA; RIESGOS FINANCIEROS; ENDEUDAMIENTO; ZONA 7
• Truy cập trực tuyến: https://dspace.unl.edu.ec/jspui/handle/123456789/28635