La analítica de datos como herramienta para la toma de decisiones financieras en las organizaciones

Abstract

This report addresses the limited incorporation of data analytics into financial decision-making in small and medium-sized enterprises (SMEs), which in many cases continue to base their decisions primarily on historical accounting information. The objective is to analyze the contribution of data analytics as a tool for financial decision-making. The method applied combines a qualitative documentary review of specialized academic literature on Business Intelligence, data analytics, and financial decision-making theory, with an applied case study: a simulated case of a trading SME for which a Power BI dashboard was built, integrating the three layers of analytics descriptive, predictive, and prescriptive over its liquidity, profitability, indebtedness, and cash-flow indicators. The results show that SMEs predominantly operate at the descriptive level of analytics, mainly focused on understanding financial situations and results that have already occurred, while the applied case shows that incorporating predictive and prescriptive layers makes it possible to anticipate liquidity risks and prioritize financial management decisions. The discussion concludes that data analytics should be understood as an integrated organizational process in which people, technology, information, and organizational culture converge. Based on these findings, practical guidelines are proposed to facilitate the progressive incorporation of data analytics into financial management in these organizations.