Estrategias de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas LAS FRAGANCIAS CIA. LTDA., CONSERVAS ISABEL ECUATORIANA S.A., LOGIKARD C.A

Abstract

Abstract: This thesis analyzes working capital optimization strategies and their impact on profitability, with a comparative approach in three Ecuadorian companies: Las Fragancias Cía. Ltda., Conservas Isabel Ecuatoriana S.A., and Logikard C.A. The main objective is to determine working capital optimization strategies and their impact on profitability. The methodology presents an analytical and explanatory administrative approach, using financial information from the Superintendency of Securities and Insurance Companies to perform a comparative analysis of the companies' financial indicators of liquidity, solvency, and profitability. On the other hand, the data show that manufacturing companies, such as Conservas Isabel and Logikard, do not present significant changes. It is important to note that these companies did not present financial obligations since they are financed with their own capital, which rules out the need for optimization of financial obligations. While the optimization of the commercial company Las Fragancias Cía. Ltda., generated an increase in return on equity, which went from 7.06% to 21.77%, indicating high financial profitability.