Modelo de gestión financiera para la empresa Clima Center, cantón Ambato, provincia Tungurahua

Abstract

The study consisted of the development of a financial management model for the Clima Center company, headquartered in Ambato, province of Tungurahua, with the aim of implementing and improve financial management through techniques that were taken from a book entitled Financial Management, second edition written by Marcial Córdova Padilla, to allow optimizing financial resources and maximize profitability. For this study, interviews were carried out and applied to the administrative staff which allowed obtaining necessary information to develop this investigative project. In addition, a financial analysis was carried out through the observation of the financial statements calculating the horizontal and vertical analysis and financial ratios that permitted to determine the current situation of the company. Finally, once the problems were detected, some strategies and policies were proposed for working capital, sales, purchases, credit and collections, credit conditions, charges, collection acceleration, inventory management and a projected cash flow with estimated sales through linear regression. It is recommended to take into account all the parameters that have been established in this financial management model to be able to fulfill the main objective under the commitment of the staff who work in the company.