Estrategias de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas Corporación El Rosado S.A., Procesadora Nacional de Alimentos C.A. PRONACA, FABMER S.A.

Abstract

Abstract: Efficient working capital management improves profitability and financial efficiency of companies. This study analyzes how working capital optimization impacts the profitability of Corporación El Rosado S.A., PRONACA and FABMER S.A. during 2024 in Ecuador, evaluating key strategies and influential sector factors. A qualitative-comparative approach was used, limited to the business sector and a five-year time frame, using quantitative methods such as statistical analysis and linear programming. The three companies were compared to identify differences in working capital management and its effect on profitability. The results reflect that optimizing working capital significantly increased ROE: 578.06% in El Rosado, 99.91% in PRONACA and 140.98% in FABMER. In addition, efficient management of accounts receivable and cost reduction improved liquidity and financial performance. However, economic risks such as inflation and high interest rates negatively impacted the operations of these companies. It is concluded that the optimization of working capital has a direct and positive effect on the profitability and return on equity of the companies analyzed.