La gestión financiera y su incidencia en la rentabilidad de la Fábrica Industrias Metálicas Escobar (I.M.ESCO) de la ciudad de Ambato provincia de Tungurahua de los periodos 2013 - 2014

Abstract

Financial management is one of the traditional functional areas of management which is found in any organization being responsible of the analysis, decisions and actions related to the financial means necessary to the activity of the organization. Thus, the financial function integrates all tasks related to the achievement, use and control of financial resources. Financial Management is responsible for the efficient management of working capital within a balance of criteria risk and return in order to guide the financial strategy to ensure the availability of funding sources and provide the proper recording of transactions and control tools. The purpose of the Financial and administrative Management is the optimal management of human, financial and physical resources that are part of the company through the areas of Accounting, Budget, Treasury and Administrative Services. Financial management is an essential part in the development and economic growth of enterprises, because companies that continue to operate are nowadays adapted easily to changes and make decisions. In this research, it was carried out the financial management and its impact on profitability based on the current needs of companies, this allows the company under study may know the current situation in internal and external aspects and with this make decisions in the present and look ahead to the future.