Business Intelligence and data analytics for financial decision-making
Abstract
Financial analysis is a key tool not only for evaluating the economic performance of companies but also for supporting decision-making. In this context, the research focused on analyzing the implementation of business intelligence and data analytics for processing and interpreting financial information—utilizing both indicators and visualization tools—during the 2021–2025 fiscal years. The study employed a quantitative approach with a descriptive and comparative scope, using a non-experimental, longitudinal design. Data were obtained from financial statements covering the analyzed period; these were processed, cleaned, and validated using Microsoft Excel before being integrated into Power BI. Nine indicators related to financial structure, profitability, and cash generation were evaluated. The results showed favorable trends in structural metrics, alongside a recovery in profit margins, growth in revenue and net income, and a strengthening of operating cash flow by the end of the 2025 fiscal year. The Power BI dashboard enabled the consolidation and visualization of these indicators, facilitating temporal comparisons and the identification of trends and relationships among key financial dimensions. In conclusion, the incorporation of business intelligence and data analytics stands as a strategic resource that complements and optimizes traditional analysis by streamlining data processing and interpretation, thereby providing analytical insights for evidence-based decision-making.
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