Análisis de insolvencia de las empresas de transporte cuencanas mediante la aplicación del modelo Altman Z-Score en el periodo 2017 - 2020

Abstract

Throughout history, companies have contributed to society by producing goods and services that help satisfy people's needs, in addition to generating employment. However, there are many challenges due to the fact that companies are currently facing a changing situation due to globalization and those that manage to stay in the market are those that manage to innovate, not neglecting the customer, satisfying all their needs and maintaining an adequate control of their finances, avoiding future insolvency problems. This article aims to know the solvency situation of transport companies in the city of Cuenca, during the period from 2017 to 2020. The research has a quantitative approach, where the Altman Z2-Score model is applied, which allows knowing the future solvency or insolvency of the companies, taking the subsectors of urban transport, interprovincial transport operating between cities or provinces, and cargo transport of the Superintendence of Companies, Securities and Insurance. By applying the model, it was determined that the urban transportation subsector is the one that runs the greatest risk of falling into future insolvency; furthermore, upon analyzing the companies according to their size, all were in the healthy zone