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Financial analysis is a tool that makes it possible to make relative comparisons of different businesses and facilitate decision-making on investment, income, profits, working capital, financing, action plans, and control of operations, among others. The objective of the research was to achieve a diagnostic characterization that would enable the economic actors involved in the organization or directly involved to make the most relevant decisions. The research was conceived on the basis of the positivist research paradigm. A non-experimental, cross-sectional and descriptive design was applied, supported by the available documentary analysis. The sampling made it possible to identify 600 subjects corresponding to micro, small and medium-sized entrepreneurs. The study applied to industrial companies indicates that in 2019 they reached 46.11%, in 2020 it dropped to 43.96% -due to the pandemic- and in 2021 the margin rose to 46.04%, which implies that in the critical period the companies had to be aware of the threats due to the fall in sales, the decrease in profit margins and the increase in the average collection period. It is concluded that the planning process must integrate strategic and financial planning, the first goes from the definition of the business to the determination of objectives and strategies, including prospective analysis, the second takes strategic planning as the main plus and from there starts the monetary quantification until the financial statements are analyzed and projected, for correct decision making.

Introduction. The tax is a payment that the State demands from its taxpayers to finance its activities or public policies. Objective. Analyze the impact of the RIMPE Entrepreneur and Popular Business on taxpayers subject to this regime in Ecuador. Methodology. The research design was based on the positivist research paradigm, type of research, non - experimental and transversal field design with documentary support, level of descriptive research, the sample of forty contributors, the questionnaire instrument was used, validated through the judgment of experts around taxation and accounting. Results. Of the taxpayers surveyed, 38% disagree, 25% totally disagree, 10.00%neither agree nor disagree. When these three trends are combined, we have a total percentage of 73%, who disagree with the continuous reforms and changes that regulate compliance with tax obligations, likewise, when analyzing the projected income to be obtained vs. the taxes caused by the fiscal year 2023 to be declared in June 2024, we have a positive value 0.9961, which means that the correlation is direct positive , while r², which in the analysis of the linear trend line belongs to 0.9922, explains that the variation of 99% of the income tax is justified because the higher the income, the higher the fiscal taxes, the taxpayer must pay the SRI. Conclusion. It was evident that entrepreneurs and popular businesses have a direct relationship with the generation of employment and can promote economic development to a greater extent, energizing the economy, commercial fluidity, creating a greater number of jobs, generating income for the treasury with the taxes and reactivating the local, regional, and national productive apparatus.

Introduction. To promote economic reactivation and mitigate the negative effects of the pandemic, it is essential to promote the sustainability of public finances and improve the delicate situation of insecurity that Ecuador is going through. Purpose. Obtain a perspective of post-COVID economic reactivation in the commercial sector of the country. Methodology. The design was based on the positivist research paradigm, with a non-experimental and cross-sectional field design, documentary support and a descriptive level. The sample used was addressed to 600 micro, small and medium-sized entrepreneurs. Results. The financial and management strategies that the commercial sector has chosen for economic reactivation are given by the diversification of products 15.60%, 12.39% renegotiation of debt with creditors, 11.93% discounts for cash sales and prompt payment, 11.47% liquidity, teleworking 11.01%, use of technological tools 10.09%, granting of financing from a financial institution 9.17%, improving the image of commercial companies 8.26%, implementation of online commerce 5.50%; and, analysis of the validity of the current business model 4.59%, skills that have allowed to boost the economy, improve productivity through innovation, take advantage of opportunities for sustainable growth, since they are constituted, in a high percentage, by small and medium-sized companies that depend essentially on the support of the Government and other private institutions to develop commercial activities. Conclusion. More than two years after the start of COVID-19, productive capital figures are still 20% below pre-pandemic levels. Real government policies are needed to help companies drive investment and growth.

The manager has the responsibility to maximize the utilities of the business to enlarge the value of the actions in the market and to assure the recovering of the inversion of the shareholders in the smaller possible time. The decision to invest or not, depends to a large extent of the systematic risk of each country. The profits or lost can be determined, accounting, through the elaboration of the state of results and mathematically across the resolution of equations. The first form has been used more retrospective than prospectively and, the second form more prospective than retrospectively. In the first case, the process of making is more detailed and verifiable, while, the second one is more summarized and it simplifies the decision making. In the same order, one is oriented to the control and other for the planning. Consequently, the two ways of obtaining the results complement each other and both are a part of the correct administration of the resources of the company. The traditional System of Total Finance differentiates from the modern System of Variable Finance because the first doctrine, capitalizes the fixed cost of manufacture in an arbitrary form to the production, when the last one is heterogeneous; whereas the second doctrine, deduces it directly of the marginal result, managerial device that avoids the subjective allocation of the fixed cost. This change of paradigm caused that the results that earlier depended on the variable sales, and paradoxically, also on the variable production; now, as is logical, they depend only on the sales because there does not exist already the deceitful figure of the decrease of the fixed unitary cost for increments in the production. This new way of measuring the results, encouraged the saving of the costs of opportunity for maintaining excess of inventories.

The manager has the responsibility to maximize the utilities of the business to enlarge the value of the actions in the market and to assure the recovering of the inversion of the shareholders in the smaller possible time. The decision to invest or not, depends to a large extent of the systematic risk of each country. The profits or lost can be determined, accounting, through the elaboration of the state of results and mathematically across the resolution of equations. The first form has been used more retrospective than prospectively and, the second form more prospective than retrospectively. In the first case, the process of making is more detailed and verifiable, while, the second one is more summarized and it simplifies the decision making. In the same order, one is oriented to the control and other for the planning. Consequently, the two ways of obtaining the results complement each other and both are a part of the correct administration of the resources of the company. The traditional System of Total Finance differentiates from the modern System of Variable Finance because the first doctrine, capitalizes the fixed cost of manufacture in an arbitrary form to the production, when the last one is heterogeneous; whereas the second doctrine, deduces it directly of the marginal result, managerial device that avoids the subjective allocation of the fixed cost. This change of paradigm caused that the results that earlier depended on the variable sales, and paradoxically, also on the variable production; now, as is logical, they depend only on the sales because there does not exist already the deceitful figure of the decrease of the fixed unitary cost for increments in the production. This new way of measuring the results, encouraged the saving of the costs of opportunity for maintaining excess of inventories.