Planeación estratégica financiera para mejorar la rentabilidad de la microempresa “Azcal” de la ciudad de Ambato en el periodo 2021-2025

Abstract

The strategic financial planning of the footwear microenterprise AZCAL, in the city of Ambato, for the period 2021-2025, was aimed at improving profitability as well as the correct financial decision-making. For the development of the financial strategic planning, a survey was conducted with the managers of the microenterprise as well as a survey with the clients, where the existing problems could be observed, in turn, a historical analysis of the last three periods of the financial statements was also carried out but, since we did not have data, the information was collected to later apply a diagnosis through financial indicators. In the same way, a SWOT was developed, which allowed recognizing the following problems: The microenterprise has not defined the capital correctly by not separating operating from personal expenses. Product costs are not correctly determined as they are established empirically. Therefore, the appropriate application of the strategies as well as the policies suggested in the final report is recommended to increase profitability and improve resource management, thus becoming competitive in the footwear market.