The macro economic surrounding, the increasing market globalization, local presence of national and international competitors, as well as constant technological advances and high pressure to obtain better profitability margins and to give greater value to their shareholders. These are some of the changes that big and small companies are facing nowadays. The challenges and risks implied by these changes have had an ample impact on the strategy definition as well as the business operation of companies, which are looking forward to improving their tangible and intangible results. If we analyze this situation from a pure financial point of view, any organization’s interest would be:

  • To increase revenue

  • To decrease costs and expenses

  • To optimize working capital and financial structure management

  • To execute an optimal investment planning

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