Apalancamiento financiero y estructura de capital en las decisiones gerenciales del sector atunero de Manabí.

Abstract

The article carries out an analysis with emphasis on the application of financial leverage and capital structure of the companies of the Manabí tuna sector, by making managerial decisions about investment assets and working capital; This has a direct impact on the accountability of management personnel, mainly in strategic financial planning. The main objective is to determine the index of financial leverage and capital structure, proposing alternatives that lead to the improvement of the level of profitability and permanence in the market of the tuna companies of Manabí.