The importance of this research resides in being able to use it as a
study guide for the Cotopaxi entrepreneurs, to make known the financial
evaluation and to measure the social economic impact of the
commercial sector of soft drinks and alcohol; by the application of the
general tariff safeguard law provided by executive decree in march
2015 to 2800 products with a 15-month completion time; for that, a
review of the theoretical and conceptual basis of the environment
involving the safeguards was carried out, in order to continue with the
research methodology that is the basis for the collection of information
within the province of Cotopaxi, applied to the seven cantons carrying
out the surveys, the same one that was directed to the drinks to a
sample of 337 companies of soft drinks and with alcohol of that sector;
we then validated the alternative hypothesis that the regulatory
framework of the general tariff safeguard if it affects the commercial
beverage sector in Cotopaxi, then a financial evaluation of the beverage
companies registered in the SUPERCIAS was carried out, which served
to compare us with the commercial sector of beverages of Ecuador to
be able to make a report; for which we have proceeded with the
development of the proposals focused on the sectoral financial
strategies, for which a financial tool was created to compare the prices
with and without safeguards, and these strategies were applied in
assumptions in the companies of the sector object of study; finally the
conclusions and recommendations of our thesis were made.