Diseño de un modelo de gestión financiera para la empresa Productos Lácteos Urquizo, parroquia Cebadas, cantón Guamote, provincia de Chimborazo

Abstract

The present study focused on the design of a financial management model for a company called Productos Lácteos Urquizo, which had the purpose of achieving a more efficient management of financial resources. The methodology used has a qualitative and quantitative approach and the level of research is exploratory and descriptive. In order to know in depth the business and the activities of the company, research methods, techniques and instruments were applied that were the basis for the collection of information, since an interview was conducted with the manager, surveys of workers, financial a vertical and horizontal analysis to the Statement of Financial Situation and the Statement of Profit and Loss and the application of financial ratios of liquidity, solvency, management and profitability to know the current situation and existing problems of the company. Through the resources mentioned above, it was evidenced that the management and administration of the company is empirical, the business management tools are not linked to the goals and objectives of the owner. Also it is added that workers do not receive the benefits indicated. the Labor Code, in addition, through the financial evaluation it was found that the term of payment to suppliers is greater than the term of recovery of accounts receivable, in addition to this, the profits generated in the years of study have been invested in other activities which are external to the company, which is why there was evidence of scarcity of market expansion and little business growth. Finally, the need for a financial management model was identified and its design was carried out, including policies that contribute to business growth and quality management, and it was recommended that this model involve both workers and the owner of the company to achieve the objectives proposed