Riesgo de quiebra a través del Modelo Z2 Altman en empresas de programación y transmisión de la ciudad Loja, periodo 2018-2022
Bankruptcy risk analysis is an important tool to identify the probability of insolvency in an organization, in order to mitigate or prevent it. In this sense, the information and communication industry has undergone changes in recent years due to technological evolution, the emergence of new platfor...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2024
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://dspace.unl.edu.ec/jspui/handle/123456789/31552 |
| الوسوم: |
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إضافة وسم | الملخص: | Bankruptcy risk analysis is an important tool to identify the probability of insolvency in an organization, in order to mitigate or prevent it. In this sense, the information and communication industry has undergone changes in recent years due to technological evolution, the emergence of new platforms such as digital ones has reduced the consumption of traditional content, causing its disappearance in the market, for this reason the present research has as a general objective, analyse the level of risk of bankruptcy in programming and transmission companies in the city of Loja through Altman's Z2 model during the period 2018-2022, for this information was collected from the Superintendence of Companies, Securities and Insurance, and worked with the 19 companies registered under the National Classification of Economic Activities code CIUU- J60 of the city of Loja, for this a methodology of mixed approach with a descriptive scope and longitudinal design was used. The results revealed that the economic situation of the industry, after evaluating its assets, liabilities, equity, revenues, profitability and profits are not favourable, which reflects that these companies operate with a largely empirical management that limits their capacity for growth and expansion. When applying Altman's Z2 model for the period 2018-2022, it was identified that 29% of the companies studied have a Z2 < 1.10, which indicates a high probability of bankruptcy. It is worth noting that the Z2 model achieved 100% accuracy in predicting insolvency risk for the companies assessed, confirming its effectiveness as a financial diagnostic tool. In addition, the model was able to identify differentiating factors between companies in the safety zone and those in risk zones, providing a clear picture of their financial vulnerability. In response to these findings, strategies were implemented to mitigate risks and strengthen the financial stability of enterprises. These strategies include measures to improve cost control, make efficient use of existing assets or, if they are obsolete, establish plans to acquire new equipment, and diversify the services offered. In conclusion, the research showed that Altman's Z2 model is effective in predicting the level of bankruptcy risk in companies, highlighting the need for sound financial management to improve their sustainability over time. |
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