Plan estratégico financiero para la toma de decisiones en las organizaciones del sector industrial de la provincia del Azuay

Abstract

Strategic financial planning is a process that allows organizations to manage their capital and financial resources effectively. This is achieved through methods such as budgets and spending plans, among others, that help to anticipate financial needs. The objective of this research is to determine the importance of strategic financial planning in the industrial sector of the province of Azuay. A mixed-methods approach was used, starting from the documentary research through a literature review and surveys applied to a representative sample of firms in the industrial sector. The results show that strategic financial planning supports decision-making, allowing companies to anticipate and address future problems. However, the industrial sector operates in a changing environment in every aspect, particularly concerning government policies, which require changes in financial strategies to ensure optimal levels of solvency and liquidity.