Modelo de gestion financiera para mejorar el manejo de credito y cobranza de la compañía Adecamor Ltda. en la ciudad de Riobamba

Abstract

This degree work is basically focused on designing a Financial Management Model to improve credit management and collection of the company Adecamor Ltda. in the city of Riobamba. In order to help the administrative area in question credit and collection. The investigative approach used was the mixed approach, interviews applied to the manager to know the real situation in which the company finds itself, surveys applied to the personnel of the administrative area to know the process they carry out to grant a loan and to know the existing delinquency and the customer surveys to find out more about the credits granted and their delinquency. An analysis of the internal and external factors was carried out in order to prepare the SWOT matrix. In the same way, the analyzes of the financial statements, the horizontal and vertical analyses, analysis of the financial ratios were carried out, which showed knowing the financial economic situation in which the company is located, in the same way an in-depth analysis was made. on accounts receivable and existing delinquency resulting in an increase in the level of delinquency from 2019 to 2020 by 36.45% and in 2020 the delinquency with respect to accounts receivable was 58.33% with value of $20,932.61 which means a lot for the company. In order to reduce this problem that the company is currently facing, a financial management model is proposed based on the basic information of the company, business analysis, financial analysis and finally the operational risk matrix on which the goals are based, the activities, the credit and collection policies that must be established to continue mitigating the existing risk