Análisis financiero a través de indicadores tradicionales e inductores de valor en una empresa dedicada a la comercialización de productos de consumo masivo para el periodo 2018 -2022

Abstract

In the current competitive market, companies face challenges when assessing their position and creating value. This study focuses on a mass consumer product company, analyzing its financial performance and business value from 2018 to 2022. The objective is to provide the company with analytical tools to assess effectiveness, profitability, liquidity, indebtedness, and growth potential. The goal is to conduct a financial analysis using traditional indicators and value drivers, including indebtedness, profitability, liquidity, EBITDA, and PKT. A comparison with the industry will provide a clear view of competitiveness. The adopted methodology employs a mixed approach with interviews and secondary data. The project is explanatory, with a non-experimental design and analysis of time series.The analysis reveals a dynamic evolution over the last five years, with fluctuations in assets, liabilities, and equity. While traditional indicators suggest prudent financial management, value drivers indicate constant growth in EBITDA and challenges in working capital management. Profitability indicators show a strong performance, with gradual improvements in EVA. Despite challenges, the company has overcome initial hurdles in sales and operational efficiency, supporting consistent growth in profit margins. Sectoral comparison highlights strengths in liquidity and debt management but points out areas for improvement in working capital management and operational efficiency. In summary, the company has overcome challenges with effective strategies, although areas needing continuous attention for long-term success are identified. The thesis provides a comprehensive and forward-looking view, crucial for decision-making and the consolidation of a competitive position in a dynamic market.