Contabilidad y Asesoría Tributaria

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Browsing Contabilidad y Asesoría Tributaria by Author "Quito Jaramillo Erik Brando"

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    Diseño de un modelo referencial de salud financiera para el sector comercial de Cuenca, fundamentado en el estudio de las 20 empresas con mayor nivel de activos
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Quito Jaramillo Erik Brando
    The commercial sector of the city of Cuenca plays a significant role in the local economy; however, it does not have a reference model that allows for a comparative evaluation of its financial health. In response to this situation, the purpose of this research was to design a financial health reference model based on the analysis of the 20 commercial companies with the highest level of assets during the 2024 fiscal year. The methodology adopted a quantitative, descriptive, and non-experimental approach, using official information published by the Superintendence of Companies, Securities and Insurance of Ecuador. Vertical analysis of financial statements and the Altman Z2’-Score model were applied, calculating indicators of liquidity, solvency, asset productivity, and equity support. The results showed a financial structure characterized by a high proportion of current assets and a predominance of short-term liabilities; likewise, the sectoral average Z2’-Score was located within the safe zone, although with dispersion among companies. In conclusion, a reference model based on average, minimum, and maximum parameters was consolidated, providing a comparative tool to assess the financial stability of the commercial sector of Cuenca and support strategic business decision-making.