Evaluación comparativa de la eficiencia financiera en el financiamiento de la empresa exportadora de banano Banabaycorp S.A. durante los años 2023-2024: análisis de estrategias y su impacto en la rentabilidad.

Abstract

The purpose of this thesis is to conduct a comparative analysis of the financial efficiency of the banana exporting company BANABAYCORP S.A.’s financing during the years 2023 and 2024, to determine the impact of financial strategies on the organization’s profitability. This research responds to the need for technical and objective information that facilitates informed decision-making, especially in an environment where access to financing and efficient resource management are key factors for the sustainability of small and medium-sized enterprises in the Ecuadorian export sector. A quantitative, analytical, and comparative approach was adopted, framed within the positivist paradigm. The methodology applied allowed for the calculation and interpretation of financial management and profitability indicators using a comparative matrix based on the company’s audited financial statements. Among the most relevant findings was that, in 2023, the absence of net operating sales limited calculation of several key indicators, which affected the evaluation of financial performance. In contrast, during 2024, a reactivation of commercial activity was observed, albeit with still reduced profit margins and an increasing financial burden, which partially compromises the business’s sustainability. The results show that the use of external financing has had mixed effects on the company’s profitability, determined by the efficiency of its use and the levels of administrative and operating expenses assumed. The research concludes with recommendations aimed at optimizing financing strategies, improving cost control, and strengthening asset management, with the aim of consolidating the company’s financial position in the international market. This study contributes both to the company analyzed and to future research in the field of financial management in exporting companies.