PLAN ESTRATÉGICO FINANCIERO: GESTIÓN DE CAPITAL DE TRABAJO Y RIESGO DE CRÉDITO APLICADO EN UNA EMPRESA DE DISTRIBUCIÓN FARMACÉUTICA

Abstract

his project integrates a business case focused on maximizing the economic value of a pharmaceutical distribution company in Ecuador by optimizing the financial cycle and reducing credit risk. The initial diagnosis revealed an Days Sales Outstanding (DSO) of 95 days, Days Inventory Outstanding (DIO) of 90 days, high exposure to the public sector, and provisions for bad debts of USD 4.5 million, factors that put pressure on liquidity and increase financial costs. Given this scenario, an opportunity was identified to implement a credit decision model based on data intelligence, with rules, analytics, and integrations with public sources to automate decisions, expand access to responsible credit, and improve risk management. After evaluating various alternatives, alternative 1 was selected based on a multi-criteria analysis, pilot tests, KPIs, and decision milestones. The proposal requires an investment of USD 35,000, distributed over five phases. Although the project entails risks in technological integration, cultural adaptation, and regulatory compliance, these will be mitigated through training, security controls, contingency plans, and robust data governance. Expected results include qualification times of less than 2 minutes, reduction of DSO to less than 80 days, DIO of less than 70 days, public provision of less than USD 0.5 million, and a 15% increase in revenue. Resources will be directed toward the prepayment of USD 6 million in debt, reducing financial expenses by 45% and ensuring sustainable growth.