Modelo de gestión financiera para mejorar la rentabilidad de la empresa Nova Gypsum en la ciudad de puyo, provincia de Pastaza, para el año 2021.

Abstract

The present research work called financial management model to improve the profitability of Nova Gypsum company in Puyo city, province of Pastaza, was based on increasing financial profitability and effectiveness in organizational management. For the development of the same, surveys were conducted to employees and potential customers, and an interview was applied to the company's general manager. Through this technique, information necessary for the development of the research work was obtained. Through the SWOT analysis found irregularities such as inadequate management of inventories and cash, mismanagement of resources, lack of sales policies and expenses; through the financial management model, it was possible to redesign the structural organization chart, mission, and vision of the company, these changes supported the continuous development of the company, shaping objectives that contributed to the economic-financial growth; therefore the strategic map was applied, the annual operating plan and the flow-grams of credit granting, acquisition of merchandise and sales, in addition, financial policies were carried out that allowed to reduce the days of collection to 25 days in 2024; and to extend to 200 days the payment to suppliers in the last period. However, the company determined process maps and flow charts that affect internal processes. Based on the results obtained, it is recommended that the administrative and financial personnel apply the strategies determined in the present work, which contributes to improving profitability.