La Auditoría de gestión como herramienta estratégica para optimizar la rentabilidad financiera en PyMEs del sector construcción, año 2024

This research evaluates the impact of performance auditing as a strategic tool for optimizing financial profitability in small and medium-sized enterprises (SMEs) in the construction sector in southern Guayaquil, Ecuador. Using a mixed-method, non-experimental, cross-sectional design, surveys were conducted with administrative representatives of four construction companies, complemented by interviews with three experts and a literature review. The results reveal a low level of knowledge and application of performance auditing, inconsistent implementation of its practices, and a high dependence on external consultants, which can hinder timely decision-making. Potential weaknesses in financial planning and internal control were also identified, as well as limited staff training in management. Despite this, companies recognize the potential of this tool to improve internal processes, optimize resources, and strengthen profitability. In response, it is proposed to institutionalize performance auditing through strategies such as ongoing training, the use of automation technologies, and the systematization of procedures. The findings suggest that management auditing, applied with a strategic focus, enables SMEs in the construction sector to address their financial and operational challenges, fostering an organizational culture focused on continuous improvement and sustainability.