El nivel de endeudamiento y la rentabilidad de la Gasolinera El Colombiano 2, Gasolinera Gavilánez y Gasolinera Corhol del cantón Ambato 2012-2014

Abstract

This research is intended to analyse the level of debt of petrol service stations and its impact on profitability to evidence how cash is managed regarding these businesses. Through a comprehensive analysis of primary and secondary sources, field research and literature; taking as reference research related to the topic, and also to get the results, balances have been analysed, financial indices have been analysed concerning the problems identified in these service stations. With these financial ratios variables of Indebtedness were assessed by Indebtedness index of assets and leverage and profitability and the variable by net performance index of assets and net margin that the service stations: “Colombiano 2” “Gavilánez” and Corhol have had. Later a possible proposal that is applicable and effective at all levels is provided. The most notable result is that the Colombian Gas station 2 is the most indebted and at the same time it is the most profitable one, as it was found that its debt is supported on investment of its assets. The main objective of the research is to analyse the level of indebtedness and the impact that debt generates in profitability.