Aplicar el modelo DUPONT y su incidencia en la rentabilidad financiera y económica de Unión Cementera Nacional UCEM S.A.

Abstract

The main objective of the research was to apply the DuPont method and its impact on the Economic Financial Profitability of National Cement Union UCEM. The objective was to determine how this tool can be applied as a strategic method to optimize key financial performance indicators. The research used a non-experimental design with a cross-sectional approach, collecting data at a single point in time. A mixed methodology that integrated inductive-deductive methods was applied to analyze statistical and qualitative information obtained through structured surveys of 19 questions directed to the Financial Department of UCEM. In addition, tools such as direct observation and documentary analysis of financial statements for the period 2018-2022 were used. The DuPont model was analyzed through its main components: profit margin, asset turnover and financial leverage. This allowed us to evaluate its impact on profitability and develop strategies to optimize financial performance, providing solutions based on a comprehensive and well-founded analysis. The analysis revealed that implementing the DuPont model could increase UCEM's profitability by 25%, optimizing asset utilization and reducing operating costs. Seventy percent of the respondents recognized its usefulness in identifying financial problems and planning effective strategies. In addition, an average profit margin of 12%, below expectations, and an asset turnover of 1.5 were found, highlighting critical areas to improve resource management and strengthen the institution's financial performance. It was concluded that the DuPont model is key to improving profitability at UCEM, recommending increasing the profit margin by 5%, optimizing asset turnover to 2 and training staff in strategic financial analysis to strengthen management.