Estrategias de Optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas PROBRISA S.A., LIRIS S.A., CHAIDE Y CHAIDE SA

Abstract

Abstract: This study analyzes the relationship between working capital optimization strategies and profitability in three Ecuadorian companies: PROBRISA S.A., LIRIS S.A., and CHAIDE Y CHAIDE S.A., which represent different sectors. The research had a quantitative approach, using financial data from the 2019-2023 period to evaluate key indicators such as ROA and ROE. Techniques such as statistical analysis, Solver linear programming, and respective analyses were used to examine liquidity, inventories, accounts receivable and payable turnover, which significantly influence a company's liquidity and solvency. The results demonstrate that not all companies have the same performance and liquidity due to their different economic activities. Another relevant aspect focuses on the importance of optimized management through strategic implementation. In this way, we have not only improved cash flow but also achieved enhancements in the ROE results. This work not only contributes to the theoretical knowledge of financial management but also provides tools to improve the profitability of the business sector.