Uso de herramientas de análisis financiero en proyectos de inversión en empresas industriales de Guayaquil

Abstract

This study analyzed the application of financial analysis tools in investment projects in industrial companies in Guayaquil, with the goal of evaluating their effectiveness in strategic decision-making and profitability. Using a mixed-method approach and an analysis of the financial statements of the 10 leading companies in the sector, the most commonly used tools, such as liquidity, solvency, and profitability analysis, were identified. The results showed that, while some companies, such as Skretting Ecuador and Holcim Ecuador, correctly applied these tools and showed strong financial results, others, like Cervecería Nacional and Liris S.A., faced deficiencies in their use, negatively impacting decision-making and profitability. A disconnect was identified between the technical knowledge of experts and its practical implementation due to a lack of coordination between departments and deficiencies in accounting oversight. In conclusion, the need to improve technical training and strategic coordination in the application of these tools was highlighted to optimize investment management and company performance. Furthermore, effectively integrating these tools at all organizational levels was essential to ensure greater operational efficiency, reduce risks, and ensure sustainable profitability in the industrial sector of Guayaquil.