Accounting implications of the effects of the Covid-19 in the shrimp sector of Ecuador

The objective of the research is to design a comprehensive plan for the review of the financial statements, as a mechanism for measuring the economic and financial impacts generated by Covid-19 in the shrimp farms of the province of El Oro. It had a descriptive scope with a non-experimental design cross. 86.7% of those surveyed said that companies have designed strategies to better manage their cash needs based on their budgets, adjusted to current conditions. The sector presents high losses and uncertainty about its future, which generates financing problems, coverage of obligations, reduction of payroll, increase in operating costs, reduction of profit margins, the situation has forced producers to make decisions on the go, to keep businesses running.