Estrategias de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas Grupo Transbel S.A., Expalsa Exportadora de Alimentos SA, Fertisa, Fertilizantes, Terminales I Servicios C.L

Abstract

Abstract: The general objective of this research is to evaluate the impact of working capital optimization on the business profitability of the companies Grupo Transbel S.A., Expalsa Exportadora de Alimentos S.A. and Fertisa, Fertilizantes, Terminales y Servicios C.L. Identifying effective strategies and sector factors that directly influence them. For this reason, a quantitative methodology with a comparative approach was used, analyzing the financial statements and using mathematical models and linear programming to optimize key indicators such as inventory turnover, accounts receivable and payable. The results show that adequate working capital management improves return on equity (ROE) and contributes to the financial sustainability of the companies studied. In conclusion, this research provides strategies and practices to efficiently manage working capital, strengthening business competitiveness and promoting a positive impact on the economic environment of Ecuador. The integration of these findings benefits both the academic part and organizations in the commercial and manufacturing sector.