Contabilidad y Auditoría
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Item Los activos fijos y la rentabilidad en las curtidurías de la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2018-01) Heredia Albuja, Andrea Johanna; DT - Manjarrés Vásquez, Myrian del Rocío.During periods of boom in the economy, companies tend to increase their investment levels against positive market expectations, however, a precipitous prelude could mean losses to the productive sectors in general; therefore it is necessary to identify the actions taken in this scenario from a financial perspective. The present study aims to analyze the behavior of the fixed assets of tanneries in the province of Tungurahua, to diagnose the profitability conditions of the companies and to determine the relationship between the fixed assets of the sector with respect to their levels of profitability. We proceeded to estimate the correlation coefficient between the variables: fixed assets and net margin of profitability. This coefficient was applied a statistical test according to a student t distribution, under the null hypothesis that the variables do not present correlation. From this statistical test it was possible to determine if the variables subject to research are related, that is, if the investment in fixed assets has generated an increase in the profitability of companies engaged in leather tanning. The results showed a strong correlation between the fixed assets and the profitability of the companies, in addition to an inverse relationship between them, this would be related to the recessive process experienced by the economy of Ecuador in the middle of the period under study.