Optimización Financiera mediante modelos de gestión eficientes: Caso Constructora MACASCORP S.A.

Abstract

The economic framework of the construction industry is conditioned by the volatility of raw material resources and the constant demand to meet quality standards. This reality underscores the need to implement robust and flexible financial management processes. Such challenges have limited the sector’s ability to make timely decisions, leading to project delays, cost overruns, and inefficient resource allocation. The purpose of this study was to develop a financial management model based on control mechanisms that provide reliable information to support sound financial and accounting decision-making. The applied methodology followed a mixed approach with an exploratory–descriptive scope, as existing documentation from the entity under study was reviewed to collect the necessary data and diagnose areas of weakness and risk. The findings revealed that the company operates in an environment characterized by more threats than opportunities. The absence of internal policies, weak risk management processes, and limited technological modernization were identified as the main sources of vulnerability that hinder the organization’s financial sustainability. Nevertheless, strengths were found in social and legal factors, where a culture of transparency and adherence to the code of ethics foster institutional trust and credibility. Finally, it was determined that the company’s liquidity indicators reflected growth in current assets and an optimized financial structure, enabling greater solvency in meeting short-term obligations.