“El papel de la contabilidad gerencial en la toma de decisiones estratégicas: Un estudio en las empresas de venta de materiales para la construcción en Azuay, Ecuador.”

Abstract

This research analyzes the contribution of management accounting to strategic decision-making in construction material trading companies in Azuay, Ecuador. The research determines how accounting tools influence profitability, cost management, and resource optimization in the sector. This study adopted a mixed methodology with qualitative and quantitative approaches through questionnaires directed at managers and accountants, as well as financial and econometric analyses. It was found that businesses that adopt advanced accounting tools in their systems improve their profitability and strategic results. Furthermore, it was discovered that net profit determines Return On Assets (ROA) and Return On Equity (ROE), followed by liability management and revenue. Among other results, companies with high liquidity and better financial control have a greater competitive advantage because they improve their cost structure and strengthen their investment capacity. Having said this, it was concluded that management accounting is an important instrument in the sustainability and growth of companies and, consequently, of the sector. Despite, the opportunities for improvement in the adoption of modern accounting strategies and in the application of technology to improve decision-making. It is recommended to carry out future research on macroeconomic factors, the digitalization of accounting, as well as the effects of fiscal regulation on the profitability of the sector.