Modelo de gestión financiera para la Empresa Produalba Cía. Ltda, cantón Pallatanga, provincia de Chimborazo

Abstract

The present research work consists in a model of financial management for the “Produalba co. Ltd.”, Pallatanga canton, Chimborazo province, with the purpose of improving the financial management through an adequate maximization of profitability. The methodology that was applied, it is based on field research when applying instruments such as surveys based on the official INEC registry regarding the population of Pallatanga, referring to the company's clients, when analyzing the financial statements, processes and functions that are executed in the company, in addition, a current diagnosis of the cooperative was carried out using the SWOT analysis. With the results obtained it was able to determine the financial weaknesses, limited financial resources, high level of indebtedness, past due portfolio, changes in the cost of raw material, low level of sales, lack of capital to invest, difficulty acquiring loans, lack of work capital. The present model of management is mainly based on the analysis of the financial statements, the situational diagnosis of the company, the redesign of corporate philosophy and the determination of the strategies such as: increase the fixed assets, reduction in cost of sales, develop new trainings, recover overdue portfolio. It is recommended to implement all the strategies and activities determined in the proposed financial management model since they will help maximize profitability, in addition to taking into account the description of the position proposed for this company, so we will be able to optimize labor and time in the production processes being this an important contribution to fulfill the institutional objectives.