EVALUACIÓN Y CALIFICACIÓN DE RIESGOS PARA UNA EMPRESA COMERCIALIZADORA DE EQUIPOS DE CONSTRUCCIÓN Y MINERÍA

Abstract

The construction and mining sector are one of the main axes in the development of the productive matrix of Ecuador, therefore, the maintenance and protection of companies associated with this sector is a matter of utmost importance. In this sense, the case of Diteca S.A. is presented, a company dedicated to the commercialization of equipment for construction and mining, in addition to providing technical service for spare parts. Like any entity, it is exposed to different risks, therefore, the objective of this study is to identify, measure and analyze each of these. For this, risks corresponding to the market, credit and liquidity were determined. For the measurement of market risk, changes in currencies and interest rates were analyzed. While for the credit risk, the probability that the company's clients meet their obligations was evaluated. Finally, to measure liquidity risk, financial indicators were used, and the financial statements were analyzed vertically and horizontally. It is concluded that the company does not maintain adequate management of collection and use of resources, so some recommendations are issued.