Desarrollo de los indicadores de quiebra y productividad para el sector Hoteles y Restaurantes del Ecuador, al año 2009, de las empresas bajo el control de la Superintendencia de Compañías

Abstract

This research seeks to develop an indicator for bankruptcy and an indicator of productivity for companies in the "H" Hotels and Restaurants sector under the control of the Superintendence of Companies of Ecuador. This is based on analysis of the sector in the country's reality, through financial ratios. The methodology used for this research is based on discriminant analysis with an emphasis on style proposed by Altman, thus obtaining discriminant functions capable of generating situational indicators and determine probabilities for companies. The result of this study identifies the financial and productive situation of companies in the H sector and its determinants.