Plan financiero para mejorar la rentabilidad de la E.P Gasolinera Politécnica de la provincia de Chimborazo en el periodo 2018-2022

Abstract

This Project is focused on a financial plan to improve the profitability of the E.P. Polytechnic gas station of Chimborazo province in the 2018-2022 period. Where, relevant findings were found, such as: inadequate financial management to be cover its operating cost and expenses and there is low investment evidence, accounts receivable are high which presents problems in cash availability and income, and the cash account register has a decrease which causes issues with liquidity. The applied methodology on the research had a quantitative and qualitative approach through a documentary and field study, where data and information were collected through the survey technique conducted to human talent and clients in the institution. The situational diagnosis show that 67% perform weekly sales estimates, which allows them to make a prediction of sales and meet the market requirements. 53% deduct cost and expenses systematically in order to optimize time and resources. 73% do not know the balance point so they cannot establish relationships between costs, value and profits. With respect to customers, 63% do not want to increase the amount of credit and 75% do not want to increase their payment time as well. With respect to the proposed result, a financial plan was developed through vertical analysis and strategies formulation in view of the company´s financial perspective as well as clients and processes were carried out order to enhance the profitability of business loans and the user’s well-being and prosperity. Likewise, a financial plan is necessary to determine and achieve the proposed vision and the strategic map is focused on the correct decision-making.