Evaluación financiera de las principales empresas del sector agroindustrial ecuatoriano de exportación de brócoli, en el periodo 2011 – 2015

Abstract

The main purpose of this investigation is to evaluate the financial performance of the agro-industrial sector, dedicated to the exportation of Ecuadorian broccoli, between the years of 2011 and 2015; it determines and quantifies raw material, market demand and all government compensations, some of the variables with the most significant impact on the performance of financial liquidity and profitability indicators. It is primarily based on the audited reports of two Financial Statements (Statement of Account and Income Statement), of three of the most representative export companies of this sector in Ecuador: i) Provefrut S.A., ii) Ecofroz S.A., iii) Nova S.A. These ones represent the 98.74% of all of the broccoli exports in that mentioned period of time. The quantification of the influence of the variables on the liquidity and profitability indicators is established adjusting the coefficient of determination r2, and it shows high levels of correlation in some of them.