Elaboración de estrategias financieras para la optimización de los gastos operacionales de PROALIM-Riobamba, para el período 2018

Abstract

The main objective of this research work is to develop financial strategies in order to improve the profitability of PROALIM through the optimization of operational expenses, the application of these strategies will allow the design of beneficial future plans for the company. For the achievement of what was described above, it began with the diagnosis of the current situation of the company, for which observation sheets were made, surveys designed for human talent and customers of the company, the interview addressed to the PROALIM manager, in order to determine the strengths and weaknesses of the same, continuing with the SWOT analysis from the data obtained from the diagnosis, it was done through the financial statements of PROALIM, from the general balance sheet and the income statement in the which was carried out its respective horizontal and vertical analysis, and the necessary financial indicators were applied to know objectively the events of the company. It was evidenced that the success of the company is affected by the high percentage of operational expenses of the analyzed periods 2015-2016, so it is proposed as a solution to the problem the approach of a mission, vision, objectives, policies and values. A new structural organization chart is also proposed and, finally, the strategies that have a goal are established, the actions to be carried out to meet them, the goal that will be achieved with that objective, the indicator of success that will be used, and responsible for carrying out these actions to put into effect the strategy. The application of the proposed strategies is recommended, since these will help PROALIM optimize operational expenses and thus obtain a long-term competitive advantage over its competitors.