Importancia de la Gestión Financiera en las empresas: Revisión sistemática
DOI:
https://doi.org/10.70625/rmis/308Keywords:
Gestión financiera, Rentabilidad empresarial, Transformación digital, Sostenibilidad organizacionalAbstract
Este aporte documental se enfoca en la importancia de la gestión financiera en la rentabilidad empresarial, destacando su papel como eje transversal para la sostenibilidad y competitividad organizacional. Se analiza la literatura académica reciente sobre gestión financiera en empresas latinoamericanas y de mercados emergentes, identificando enfoques, prácticas y desafíos que inciden en el desempeño. Se desarrolló una revisión sistemática bajo enfoque cualitativo, siguiendo lineamientos PRISMA. La búsqueda se realizó en Scopus, con filtros de idioma, área temática, acceso abierto y periodo 2022-2025. Tras aplicar criterios de inclusión y exclusión, se seleccionaron 20 artículos clave, organizados en una matriz comparativa para extraer aportes, hallazgos y enfoques metodológicos. Los hallazgos evidencian que la planificación estratégica, el control del capital de trabajo, la estructura de financiamiento y la cultura financiera impactan directamente la rentabilidad. De igual forma, la digitalización y las herramientas tecnológicas potencian la toma de decisiones y amplían el acceso a financiamiento. También se resalta que la gestión financiera actúa como amortiguador frente a crisis, fortaleciendo la resiliencia empresarial. Se concluye que, la gestión financiera no debe considerarse solo como una función operativa, sino como un componente estratégico esencial para la sostenibilidad. Su integración con innovación tecnológica y programas de educación financiera garantiza mayor competitividad y capacidad de respuesta ante entornos dinámicos y riesgos económicos, abriendo además nuevas líneas de investigación en la relación entre cultura organizacional y prácticas financieras.
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