USE OF KEY PERFORMANCE INDICATORS (KPIS) FOR THE EVALUATION OF OPERATIONAL EFFICIENCY IN SMES: APPLICATION IN CONTAWEB-BI

Abstract

Small and medium-sized enterprises face structural challenges in managing their operational efficiency, particularly due to the lack of tools that facilitate the strategic analysis of financial data. This study evaluates the impact of using key performance indicators implemented in the ContaWeb-BI platform as a mechanism for improving decision-making in Colombian SMEs. The research adopts a quantitative, non-experimental, and cross-sectional approach, based on the analysis of anonymized business data generated in real-life operating environments. Key features of the platform were analyzed, such as the automated calculation of financial key performance indicators, sales projection, purchase estimation, supplier grouping, and the detection of irregular activities. The results show that the continuous use of these indicators allows companies to identify structural inefficiencies, improve profit margins, optimize supplier relations, and reduce financial risks. It is concluded that the systematic use of business intelligence platforms such as ContaWeb-BI, adapted to the scale and complexity of SMEs, promotes an effective digital transformation based on informed, measurable, and replicable decisions.