Análisis de las diferencias entre las medias de los indicadores financieros de empresas pesqueras en el periodo 2018-2021

Abstract

Analysis of the differences between the means of the financial indicators of fishing companies in the period 2018-2021 The objective of this study was to analyze the differences between the means of the financial indicators of Peruvian and Chilean fishing companies in the period 2018-2021. This research with a mixed approach and DEXPLOS design, used ANOVA of one factor to test the hypothesis. The sample consisted of five companies. It was found that there are significant differences between the means of the indicators analyzed in the study period, standing out in the analysis Austral Group from Peru and Camanchaca from Chile. One limitation corresponded to the limited availability of previous similar studies, which implies that this research work is unprecedented. In this work an analysis of the management of the operations was not included and other variables inherent to the fishing sector were not considered, however, the business management finally ends up being reflected in the Financial Statements and consequently in the financial indicators. It is recommended to carry out similar studies to compare the results found with companies in the fishing sector of other countries, in such a way that the model is validated or improved with other proposals.

Keywords

• sector pesquero, competitividad, análisis financiero, ratios financieros, gestión financiera.