Design of a financial analysis model to boost the profitability of MSMEs, Sivareña case study
DOI:
https://doi.org/10.5377/rtu.v13i37.17959Keywords:
Financial analysis, Costs, Fixed expenses, Contribution margin, Financial model, Small businesses, Break-even point, Unit price, ProfitabilityAbstract
This research aims to design a financial analysis model to boost the profitability of the small and medium-sized company, Sivareña, in whose development the product lines are evaluated, and the maximum growth gap as metrics to plan sales goals (gaps), associated with the financial profitability of the business. Likewise, a proposed financial model was implemented - a tool in Microsoft Excel, and the final result proposes price adjustments and strategies and adjustment of financial and market impact costs to boost the profitability of the company.
The work method has a mixed approach, combining quantitative and qualitative analysis, taking into account the variables of greatest relevance and weight to deepen the evaluation, analysis and capacity of proposals for the growth and profitability of the company. Statistical and financial metrics associated with inventories, contribution margin, unit costs, operating expenses were addressed to generate the break-even point and the associated gaps, based on the estimation of the damping coefficient and the installed capacity of the company. A multidimensional approach was granted based on the approach to the problem that is sought for a solution, with a retrospective analysis, and based on this, propose some useful suggestions for decision-making.
By way of conclusions, the Financial Model implemented helped to evaluate the product lines and growth gaps (gaps) and determines the balance point of the weighted portfolio (threshold), which facilitated the identification of strategies to plan sales goals, production and the growth of the profitability of the company based on the products with higher margins with a greater frequency of sale (more preferred by diners). In addition, it led to assuming strategies such as price adjustment, update of unit costs, and defining the working capital required for its growth.
Downloads
References
Alemán Castilla, M., y González Zavaleta, E. (2007). “Modelos Financieros en Excel”. México: Compañía Editorial Continente
Orellana, Liliana (2001), “Estadística Descriptiva”. Departamento de Matemática de la Facultad de Ciencias Exactas y Naturales de la Universidad de Buenos Aires. Argentina.
Pérez Peña, Rodrigo (2019). Modelación financiera: conceptos y aplicaciones. Bogotá: Universidad Piloto de Colombia.
Sánchez, Manuel (2013), Indicadores: Seguimiento de la gestión en la empresa. V Foro CERPER. España.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 National Autonomous University of Nicaragua, Managua

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The authors who publish in this journal agree to the following terms.
- The author or authors of the articles, essays or research grant the National Autonomous University of Nicaragua, Managua (UNAN-Managua) the editing rights (copyright) of the submitted work, therefore the University has the exclusive right to publish the article for the entire copyright period.
- These copyrights/authors authorize Torreón Universitario Magazine and the University to edit and disseminate/publish the article in said Magazine, including printed and electronic reproduction, storage, retrieval and any other type of publication, and sources of secondary information as services. of summaries and databases, they also empower it to protect the article against unauthorized use for dissemination by printed or electronic media (PDF, HTML, EPUB, XML or others).
License for use of content
The magazine uses the Creative Commons Attribution-NonCommercial-NoDerivs 4.0 International License.
Under this statement:
This journal is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. It can be copied, distributed and transmitted publicly as long as the author and source are cited (Revista Torreón Universitario), it should not be modified or used for any commercial purpose. The full license can be found at http://creativecommons.org/licenses/by-nc-nd/4.0/.