Planificación financiera como herramienta para la optimización de la rentabilidad de la empresa Carmenvi Cía. Ltda.

Abstract

Financial planning as a tool for optimising the profitability of the company Carmenvi Cía. Ltda. The study focuses on the importance of financial planning in business management, with emphasis on the shrimp industry in Ecuador. Despite its economic relevance, some companies in this sector face profitability problems due to inadequate financial management. This research examines the case of the company CARMENVI Cía. Ltda., located in El Oro, in order to optimise its profitability through the application of financial ratios, identifying areas for improvement and opportunities to maximise operational efficiency. The objective of this research work is to analyse the financial planning, through the application of evaluation indicators, in order to optimise the profitability of the company CARMENVI Cía. A mixed approach has been used, applying qualitative instruments (interview guide) to the accountant and president of the company and quantitative instruments (application of financial ratios) of the same entity. The conclusions of the research are related to the analysis of the financial planning of CARMENVI Cía. Ltda. revealed that, although the company establishes solid strategic objectives, it faces challenges in the integration of the cash budget and the allocation of working capital, affecting its profitability. The evaluation of the financial statements highlighted the need to improve cost management and operational efficiency to reverse the recent decline in net profit and optimise long-term sustainability. Finally, a financial planning model is proposed to optimise the company's profitability and sustainability.