Diseño de un plan financiero basado en KPi’s para la escabilidad y sostenibilidad de la empresa RECIMATRI-EC S.A.S

Abstract

This project develops a financial plan based on success indicators (KPIs) integrated into the Balanced Scorecard (BSC) methodology, which will serve as a guide to efficiently achieve the desired scalability and sustainability for the recycling company RECIMATRIEC S.A.S. By operationalizing liquidity, profitability, leverage, and efficiency indicators— constructed from operating metrics and historical results—scenarios are projected for the years 2026 to 2028, considering factors such as price sensitivity, volume, and logistics costs. The theoretical and practical approach links strategic objectives with annual target goals, revenue and expenditure controls, management initiatives and strategies to address problems during the period, and strict oversight of the organization’s financial transactions. The results show that, after a difficult and unstable year 2024 with a sharp decline in sales, the situation improves in 2025, which becomes a turning point for the company’s stability. Under the base-case scenario of the proposed assumptions, the company is financially viable, provided that all key areas are properly managed, as evidenced in the financial statements (Balance Sheet, Income Statement, and Cash Flow Statement). Adjustments must be made and new methods implemented to meet expectations and turn them into financial reality. This study contributes a financial planning model based on indicators for managing a company in the ferrous and non-ferrous materials market; therefore, it is necessary to begin implementing the standards established throughout the course of this research. Keywords: Success indicators (KPi’s), financial plan, sustainability, scalability, recycling.