Dashboard financiero con base al análisis de rentabilidad y eficiencia por línea de negocio de la empresa Fibroacero correspondiente a los periodos 2018 – 2023

Abstract

Today's fast-paced and competitive business environment requires companies to have information systems that allow them to monitor the efficiency in the use of resources and the value created for their stakeholders. In this context, the present work, which focuses on Fibroacero, a company that manufactures and markets white, brown and gray line appliances, aims to develop a financial dashboard based on the analysis of profitability and efficiency by line of business for the periods 2018 - 2023. This will allow the company to visualize the indicators and make financial decisions efficiently. In terms of methodology, the approach used was of a quantitative and qualitative nature, of a technological applied type, of a descriptive level, while the methodologies that were applied are called "Analytical Accounting by Processes" and "Truput Accounting". In order to achieve the objective, we started with a diagnosis of the company to know the structure of costs and expenses, as well as its profitability compared to its competitors and the sector. Then, a distribution of expenses by lines and sub lines of business was carried out, as well as an analysis of the profitability and efficiency of each one of them. Next, an analysis of dashboarding tools was performed and Power BI was selected as the most appropriate tool. Finally, the results showed that the most profitable line is Fibro Commercial in the Domestic Sales market, with the most profitable sub- line "Cylinders".