Estrategias de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas ALMACENES DE PRATI S.A., INDUSTRIAL SURINDU S.A., INTEROC S.A.

Abstract

Abstract: In the thesis "Working capital optimization strategies and their impact on profitability: a comparative study of the companies ALMACENES DE PRATI S.A., INDUSTRIAL SURINDU S.A., and INTEROC S.A.," the authors assess how working capital optimization influences the profitability of the three companies. Using a quantitative approach, they analyze financial indicators and apply SOLVER in Excel for optimization. They observe how higher sales and higher accounts receivable turnover have a positive impact, reducing the cash cycle and increasing the companies' return on equity (ROE), improving their operational efficiency. This demonstrates that efficient working capital management, together with adequate macroeconomic and sectoral risk management, helps companies become more profitable, improve their performance, and increase their competitiveness and stability in the market.