Analisis comparativo de los modelos de predicción de Quiebra Altman Z-Score y Springate en la empresa “Tugalt” de la ciudad de Riobamba, año 2023

Abstract

Carrying out the comparative analysis of the Altman Z-Score and Springate Bankruptcy prediction models in the Tugalt company in the city of Riobamba, the year 2023 because predictive models have not been applied within the company that helps to know if the organization will have bankruptcy problems either in the short or medium term. With the objective of determining the state of the company in the pre-pandemic periods, during the pandemic, and the recovery process included in the years 2021 and 2022, through data analysis, determine the most efficient model. The research methodology used the qualitative and quantitative research approach, this being a cross-sectional study in which the research sources were the surveys carried out with Tugalt collaborators, financial statements and bibliographic information. After applying the bankruptcy prediction models, it was determined that the model that adheres to business reality is the Altman Z'-Score in which it was determined that the company is in the "gray zone", which indicates that it is in danger of bankruptcy—business insolvency. By analyzing the indicators of the business bankruptcy prediction models, the Tugalt company in the city of Riobamba will be able to more efficiently make timely and appropriate decisions that allow mitigating risks