Estrategia de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas Corporación Favorita C.A., Universal Sweet Industries S.A., Industrias Omega C.A. Año 2024

Abstract

Abstract: Working capital optimization is a determining factor in improving business profitability because it balances current assets and liabilities to ensure sustainable financial performance. This study evaluates the impact of working capital optimization on three Ecuadorian companies: Corporación Favorita, Industrias Omega, and Universal Sweet Industries. It analyzes the impact of optimization on ratios such as ROA and ROE. The methodology uses financial data from 2019 to 2023 and statistical and linear programming tools. The results reveal that Corporación Favorita and Industrias Omega significantly improved their profitability thanks to shorter operating cycles and better accounts receivable management. However, Universal Sweet Industries faces considerable limitations that require fundamental adjustments to its financial situation. Although the study was limited to the use of secondary data, its importance lies in the multiple strategies that managers, investors, and researchers can apply.