Optimización del capital de trabajo y su impacto en la rentabilidad. caso agroveterinaria orellana período 2022-2023.

Abstract

The study "Optimization of Working Capital and Its Impact on Profitability: Case of Agroveterinaria Orellana Period 2022-2023" reveals that effective management of working capital is crucial for the profitability of agro-industrial companies. It was found that proper inventory control improves gross profitability but does not positively influence net operational profitability, ROA, or ROE. On the other hand, poor accounts receivable management and extended accounts payable periods have negatively impacted the company’s liquidity and financial stability. Although the reduction in the cash conversion cycle is associated with increased gross profitability, no similar impact is observed on other profitability indicators. This suggests that, while cash flow has been optimized, adjustments in strategies are needed to achieve a balanced improvement in all performance aspects. It is crucial for the company to implement rigorous financial process controls and negotiate more favorable terms with suppliers to enhance profitability and financial stability.