Browsing by Author "Mendez-Beltran, Jenny Paola"
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Item Viabilidad financiera de las exportadoras de frutas en Colombia: Un analisis sectorial con base en el caso de una empresa exportadora de frutasMendez-Beltran, Jenny Paola; Ibañez-Ducuara, Adelina; Moreno-Pinzón, Luis FernandoThis paper addresses the financial viability and limited competitiveness of fruit exporting companies in Colombia, using a fruit exporting company as a case study for the sector. The study is justified by the sector's economic importance, which faces structural challenges such as high logistics costs, deficiencies in the cold chain, and exchange rate volatility. These factors, combined, erode profit margins and generate financial risk. Through a mixed-methods approach, the 2023-2024 financial analysis reveals a significant deterioration, evidenced by negative equity, a risk of insolvency, a loss of liquidity (current ratio of 0.91 in 2024), and negative net income. These results demonstrate that, despite export growth, the cost structure and management inefficiencies (such as the extended operating cycle) compromise the business's sustainability. The work concludes with a proposal for improvement that includes the implementation of currency hedges, the optimization of working capital, debt restructuring, and the strengthening of logistics and international certifications to mitigate risks and improve the competitive position in global markets.
