Evaluación administrativa y financiera de la Empresa Import – Rosero, del cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

The present research work is focused on the administrative and financial evaluation of the Import-Rosero Company from the Riobamba canton, province of Chimborazo, period 2017, with the purpose of determining the efficiency, efficacy, effectiveness and economy of the activities and processes developed, thus contributing to the proper decision making. Prior to the development of the evaluation to the administrative area, a survey was applied to the personnel of the industrial company, interview to the Manager and control questionnaires with their respective components, under the COSO II methodology, the degree of efficiency and efficacy was analyzed through indicators of management for its measurement, while in the financial evaluation, the vertical and horizontal analysis of the financial statements were carried out, and the effectiveness and economy were analyzed through financial indicators, which allowed identifying a series of organizational deficiencies, such as: the non-existence of a function and a process manual, absence of a code of ethics that guides the behavior of the personnel, lack of management and financial indicators that evaluate the performance of the activities, complementing with the lack of a strategic plan. Therefore, it is recommended to create a business strategic plan, where short, medium and long-term objectives are established, implement a rigid internal control system to minimize risks, establish credit and collection policies, prepare a payment schedule for suppliers, and perform at least one financial analysis per period in order to improve and evaluate the business performance within the economic area.