Strategic Analysis of Profitability through Business Engineering: Application of the BCG Matrix and Diversification

The article addresses the challenge of improving business profitability through product diversification and strategic resource management, evaluating the feasibility of investment projects in competitive environments. The Boston Consulting Matrix (BCG) and financial analysis were utilized, incorporating indicators such as Net Present Value (NPV), Minimum Acceptable Rate of Return (MARR), and Internal Rate of Return (IRR), applied to historical data and projections from a non-financial company. The results showed that the internal and external BCG matrix analysis yielded scores of 6.45 and 9.5, respectively, identifying the need for aggressive growth strategies. Additionally, the cash flow analysis revealed a positive NPV of 579.15, a MARR of 7.3%, and an IRR of 8.03%, validating the viability of the projects. These findings emphasize that strategic diversification, coupled with management focused on quality and after-sales support, significantly improves profitability and business sustainability. Received: 3 December 2024 / Accepted: 10 March 2025 / Published: 08 May 2025