Análisis financiero Integral para la Optimización de la Rentabilidad en Promoventas S.A.
No Thumbnail Available
Date
2025-06-11
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitario Minuto de Dios
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Promoventas S.A., empresa colombiana con 50 años de trayectoria en distribución de productos industriales no perecederos, enfrenta una paradoja financiera crítica: mantiene altos volúmenes de ventas, pero con rentabilidad neta extremadamente baja, evidenciando tres problemáticas interrelacionadas: disminución del margen bruto, volatilidad injustificada en costos logísticos y rotación laboral. El objetivo general consistió en diseñar un análisis financiero integral que permita optimizar simultáneamente la rentabilidad, eficiencia operativa y gestión del talento humano mediante la identificación de variables críticas. Se implementó un enfoque metodológico mixto cuantitativo-cualitativo, utilizando análisis comparativo de estados financieros 2023-2024, indicadores financieros clave y entrevistas estructuradas con directivos. Los principales resultados identificaron como variables óptimas transformadoras: el análisis de rentabilidad por la línea de producto, la planificación integrada comercial-logística y la gestión estratégica de cargas laborales. El análisis reveló que estas variables presentan alta interdependencia sistémica, generando efectos multiplicadores cuando se implementan coordinadamente. Se concluye que la problemática constituye un fenómeno sistémico donde las deficiencias en cada dimensión amplifican efectos adversos mutuos, requiriendo un abordaje integral que trascienda soluciones departamentales aisladas para transformar el modelo de negocio hacia sostenibilidad rentable.
Promoventas S.A., a Colombian company with 50 years of experience in the distribution of non-perishable industrial products, faces a critical financial paradox: it maintains high sales volumes but with extremely low net profitability, evidencing three interrelated problems: declining gross margin, unjustified volatility in logistics costs, and labor turnover. The general objective consisted of designing a comprehensive financial analysis that allows for the simultaneous optimization of profitability, operational efficiency, and human talent management through the identification of critical variables. A mixed quantitative-qualitative methodological approach was implemented, using comparative analysis of 2023-2024 financial statements, key financial indicators, and structured interviews with executives. The main results identified the following transformative optimal variables: profitability analysis by product line, integrated commercial-logistics planning, and strategic management of labor workloads. The analysis revealed that these variables present high systemic interdependence, generating multiplier effects when implemented in a coordinated manner. It is concluded that the problem constitutes a systemic phenomenon where deficiencies in each dimension amplify mutual adverse effects, requiring a comprehensive approach that transcends isolated departmental solutions to transform the business model toward profitable sustainability.
Promoventas S.A., a Colombian company with 50 years of experience in the distribution of non-perishable industrial products, faces a critical financial paradox: it maintains high sales volumes but with extremely low net profitability, evidencing three interrelated problems: declining gross margin, unjustified volatility in logistics costs, and labor turnover. The general objective consisted of designing a comprehensive financial analysis that allows for the simultaneous optimization of profitability, operational efficiency, and human talent management through the identification of critical variables. A mixed quantitative-qualitative methodological approach was implemented, using comparative analysis of 2023-2024 financial statements, key financial indicators, and structured interviews with executives. The main results identified the following transformative optimal variables: profitability analysis by product line, integrated commercial-logistics planning, and strategic management of labor workloads. The analysis revealed that these variables present high systemic interdependence, generating multiplier effects when implemented in a coordinated manner. It is concluded that the problem constitutes a systemic phenomenon where deficiencies in each dimension amplify mutual adverse effects, requiring a comprehensive approach that transcends isolated departmental solutions to transform the business model toward profitable sustainability.
Description
Diseñar un análisis financiero integral que permita optimizar la rentabilidad, la eficiencia operativa y la gestión del talento humano en la empresa Promoventas S.A., mediante la identificación y evaluación de las variables críticas que afectan su desempeño organizacional
Keywords
Comprehensive financial analysis, Logistics management, Business profitability, Personnel turnover, Systemic variables, Análisis financiero integral, Gestión logística, Rentabilidad empresarial, Rotación de personal, Variables sistémicas