Estudio financiero comparativo de la empresa Satena S.A. en el contexto de pandemia

Abstract

At the end of 2019 a virus was known which was called COVID-19, which was declared a pandemic by the OMS because it spread in numerous cases and in different countries of the world; because of the pandemic a sanitary, social and economic emergency was derived. In the case of the company Satena S.A. with the issuance of Decree 457 of March 22, 2020 in which the service of national and international air transportation was suspended, generated a significant decrease in productivity affecting its financial situation. The aforementioned leads to the research question: What was the financial situation of the company Satena S.A. in 2019 compared to 2020 in the context of the Pandemic COVID-19? Based on this research question, the general objective was established: To analyze the financial impact of the company Satena S.A. in the period 2019-2020 in times of pandemic. Financial analysis, being a business skill in these times of uncertainty, becomes a vital study for making appropriate and relevant decisions, since it helps to assess the company in the current context and forecast its operation, for which it is necessary to apply with respect to the financial statements a calculation of financial indicators to identify the situation of profitability and liquidity of the company, as well as its efficiency and indebtedness in operations