Estrategias de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas Tiendec S.A., Int Food Services Corp S.A., Industrial Papelera Ecuatoriana S.A. INPAECSA

Abstract

Abstract: This research investigates how working capital optimization strategies influence the profitability of Ecuadorian companies in different sectors: Tiendec S.A., Int Food Services Corp S.A. and Industrial Papelera Ecuatoriana S.A. (INPAECSA), period 2019 -2023. Through a practical and comparative approach between them, key factors such as liquidity, accounts receivable and payable turnover, and inventory turnover are mainly examined using linear programming. The results highlight differences between companies, mainly due to their activity and line of business. In addition, the importance of efficient management in RCxC, RCxP, and Rot. Inv. is highlighted, since, beyond achieving cash flow, they help strengthen the capacity of companies to adapt and sustain themselves over time, managing to maintain an efficient ROE. It is concluded that working capital optimization is not only a tool that allows companies to optimize their resources to increase profitability, but also helps reduce risks and ensure financial sustainability in changing environments.