Determinación de la afectación económica del sector hotelero durante la pandemia del covid-19 en la ciudad de Macas

Abstract

The objective of this study was to determine the economic impact generated by the COVID-19 pandemic in the hotel sector in Macas city, Morona Canton, Morona Santiago Province. The development of the present study of descriptive order and quantitative approach allowed us to verify the hypothesis that related the economic aspects of the hotel activity in the face of the currently confronted pandemic. The integration of strategies in the accounting order allowed to establish a research proposal with economic reactivation alternatives, based on a survey that determined the level of economic losses generated in 30 hotels that provide accommodation services, a sample that resulted in the vertical financial analysis generated based on the historical data consolidated by the four most representative hotels in Macas city, determining a reduction due to economic income of 27%, which is equivalent to a value of 10,810.05 dollars for causes related to the effects of the pandemic of the COVID-19; where the owners of the hotel sector adjusted their financial expenses, obtaining a gross profit between the periods 2019 and 2020, resulting in 31% that corresponds to a value of 3,079.26 dollars. After that, the profitability indicator was analyzed together with the acid test (financial indicators) where its analysis showed an average profitability of 31% for the year 2019 and a decrease of 14% by the year 2020, which represents a drop in liquidity of 67% respectively. Concluding with a proposal for the reactivation of the hotel sector of sales increases that are directly related to the tourist packages offered by the hotels, on different digital platforms, with the support of a promotion carried out by the different government entities of the province and the country.