Incidencia en la aplicación de la gestión financiera en el sector camaronero del cantón Machala.

Abstract

Financial management in the shrimp sector of Machala is essential for the profitability and sustainability of companies. This study aims to determine its impact by identifying trends that promote local economic development, based on bibliographic sources that demonstrate its benefits. A mixed methodology is employed, with a positivist approach and a non-experimental design, considering a population of 354 entrepreneurs and a sample of 32. The results indicate that financial management is crucial for improving the sector’s competitiveness by optimizing resources and strategic decision-making. Although internal controls have been established to safeguard assets and financial information, the lack of formalization and internal audits limits their effectiveness. Budget management and financial indicator monitoring are adequately handled; however, weaknesses persist in long-term planning and project profitability evaluation. The sector faces external challenges such as government policies, international prices, and environmental regulations; nevertheless, internally, the adoption of technologies that optimize both production processes and financial management stands out. The growing demand for organic products is driving improvements in production and financial management practices, highlighting the need to strengthen financial planning and strategies to ensure the sector’s competitiveness and sustainability.