Aplicación del apalancamiento financiero como herramienta para incrementar la rentabilidad en una organización.

Abstract

Financial planning was carried out through the use of the financial leverage tool as a measure to optimize the profitability of the organization, as well as to determine whether or not to acquire external financing. Two cases were raised, each case with a different interest rate and in turn each case with different scenarios. Its use was the experimental quantitative research method since numerical data obtained from the financing rates and the percentages of the scenarios that were proposed were analyzed, that is, it was worked with quantitative data and the variables were deliberately managed to establish relationships between them and Thus it was possible to issue what is the case and the most convenient scenario. ROI and ROE were calculated in order to determine the best option that could be adopted to benefit the organization, resulting in a positive leverage with the financing rate of the first case, which is a sign that this was The best option to choose. As a tool for maximizing profits, leverage became a vital element used correctly.