The Incidence of Financial Indices in the Valuation and Strategic Planning of ITEGMOTORS S.A. (2018-2023) Application of the “VALORFIN” Model
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The objective of this article is to analyze the impact of financial ratios on the valuation and strategic planning of ITEGMOTORS S.A. during the period 2018-2023, using the “VALORFIN” model as a reference framework. Through a detailed analysis of the financial statements and the evolution of the main liquidity, solvency, profitability and efficiency indices, the company's financial strengths and weaknesses are identified. The results show that, although the company has experienced growth in assets and a reduction in indebtedness, it faces significant challenges in managing operating costs and generating profits. Based on these findings, strategies are proposed to improve financial efficiency and strengthen its position in the Ecuadorian automotive market. This study provides a framework for future research on the application of financial analysis models in the strategic evaluation of MSMEs
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Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Este trabajo tiene licencia DE Atribución/Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional. CC BY-NC-SA 4.0.
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