Cost-benefit impact on investment decision-making in commercial companies in Quevedo

Abstract

Investment decision-making is a crucial aspect of business management, as it determines the efficiency of resource allocation and the sustainability of organizations. This article aimed to analyze the impact of cost-benefit analysis on the investment decisions of commercial companies in Quevedo, by identifying its influence on profitability and business competitiveness. The research was conducted using a mixed-methods approach, with a descriptive and correlational design, utilizing structured surveys applied to a representative sample of 120 companies and interviews with managers to complement the interpretation of the data. Statistical analysis identified a significant relationship between the systematic application of cost-benefit analysis and financial results, showing that organizations that use profitability indicators such as the internal rate of return and net present value achieve higher levels of success compared to those that base their decisions on intuition. Likewise, it was evidenced that medium and large companies apply these tools more frequently compared to micro and small enterprises, where limitations related to financial training and the estimation of indirect costs persist. It is concluded that the use of cost-benefit analysis is a key factor for sustainability and business competitiveness in the local context, which is why it is recommended to strengthen technical training and the incorporation of new technologies that enhance the accuracy of evaluations.