Análisis de las fuentes de financiamiento de las MIPYMES de la ciudad de Cuenca: un enfoque hacia la emergencia sanitaria por COVID-19

Abstract

The objective of this academic article is to analyze the sources of financing of MSMEs in the city of Cuenca, and to analyze the main financial indicators: liquidity, indebtedness, activity and profitability, detail the impact of debt to these indicators and observe the support of financial institutions to the sector of study, with emphasis on the health emergency by COVID-19 that hit the world, this article is quantitative, descriptive, correlational and explanatory approach with data from 328 companies registered in the Superintendence of Companies, Securities and Insurance with its financial information duly prepared between the periods 2015 to 2021. The results obtained in this research showed that the main source of financing is current liabilities, debt has a positive impact on business management, financial institutions do not sufficiently support the sector and the impact of the pandemic was negative in all companies.