Indicadores financieros para el sector alimentos y bebidas de las pequeñas y medianas empresas del distrito metropolitano de Quito

Abstract

Financial indicators are managerial tools that allow evidence of information obtained from accounting balances, whose correct use allows decision making. The purpose of this research work is to make a diagnosis of the current situation regarding the use of financial indicators for decision making. This study is aimed at small and medium enterprises in the Food and Beverage sector of the Metropolitan District of Quito, since this sector is one of the most important for its wide demand in this type of products. This research is quantitative, exploratory and cross-sectional transactional, whose research instrument consisted of the collection of quantitative data that were obtained by applying a survey to owners or managers in the financial area of twenty-nine SMEs. For the information processing the IBM SPSS Statistics Version 23 software was used, the internal reliability of the instrument was performed using Cronbach's alpha coefficient. Among the results obtained, they show that companies mainly use liquidity and profitability indicators, and partially solvency and management indicators; A proposal of indicators was established, which are aligned with the characteristics of SMEs and will serve to improve the management of their documents, the development and analysis of financial statements, in order to make decisions in an appropriate manner. It is concluded that SMEs need to implement financial management indicators, since these will allow them to know their average recovery period of the portfolio and thus be able to make decisions on time.