Análisis de la gestión financiera en las principales Pymes del sector centro norte de quito dedicadas a brindar servicios odontológicos desde el año 2011 hasta el año 2013. Caso de estudio: red de servicios odontológicos Coie Centro Odontológico Integral de Especialidades S.A.

Abstract

Dental SME (Small and Medium Enterprise) is in the services sector and the activities of "human health care and social assistance ". They represent the 1,6% of SMEs in Ecuador (1.127), their sales are the 54,18% of all sales for this sector at national level, the medium companies focus more on the area of trade in services, in contrast the small companies which are more concentrated in service than in trade. For the analysis of the financial management we took a sample of the main SMEs in the Center-North of Quito and through the calculation of financial indicators were determined the liquidity, efficiency, financial leverage, ability to pay and profit-earning capacity. The return of the investment was compared with the DuPont Model and with the Weighted Average Cost of Capital. The results confirm that medium companies have better profitability and lower risk than Small companies, due to the liquidity problems and high levels of indebtedness. The suggestion is that the management is carried out by a qualified financial professional to restructure the administration, delegating, controlling and executing strategies to achieve the economic and social goals and they are sustained over time.