Estrategias de optimización del capital de trabajo y su impacto en la rentabilidad: un estudio comparativo en las empresas IMPORDENIM IMPORTADORA TEXTIL CÍA. LTDA., MOLINOS CHAMPION MOCHASA S.A.S., PRODUCTORA CARTONERA S.A.

Abstract

Abstract: The study analyzes working capital optimization as a key factor in balancing liquidity and profitability in Ecuadorian companies across various sectors. Its purpose was to assess the impact of this optimization on profitability, identifying effective strategies and sector-specific influencing factors. A mixed comparative and inductive-analytical approach was employed, analyzing financial data from IMPORDENIM, IMPORTADORA TEXTIL CIA. LTDA., MOLINOS CHAMPION MOCHASA S.A.S., and PRODUCTORA CARTONERA S.A. Financial indicators and linear programming were used to measure profitability and working capital optimization. The results indicated diverse trends: Molinos Champion remains stable, Impordenim shows a moderate decline, and Productora Cartonera faces serious operational liquidity issues. Economic factors were found to affect working capital management, increasing liquidity and credit risks. The study concludes that the effectiveness of optimization strategies varies based on sectoral conditions and specific business characteristics. This highlights the need to tailor financial management strategies to each business context to enhance profitability and mitigate operational risks.