Modelo de gestión financiera para la gasolinera “Estación de Servicios Corazón de Jesús” Latacunga – Cotopaxi, para el año 2022

Abstract

This research, called Financial Management Model for the gas station "Estación de Servicios Corazón de Jesús" Latacunga - Cotopaxi, for the year 2022, had the objective of optimizing the financial resources and improving the decision-making process of the gas station. For the development of this work, we conducted visits to the gas station, interviewed the owner-manager, and conducted surveys with the manager, owners, and staff working at the gas station, where it was determined that a financial management model is necessary because it will help provide the necessary tools to optimize the management of financial resources and meet the objectives of the entity without taking decisions lightly. For the development of this proposal, the Cordoba model was taken as a reference, which structures a financial management model, starting with the financial analysis for the years 2019 - 2020, which allowed us to observe that the company is in a very unstable financial situation, even reaching negative amounts. The financial analysis was the tool that allowed us to orient strategic objectives and management activities to be developed, allowing us to have a better perspective of the company's financial situation. It was concluded that the financial management model will allow the company to improve its decision-making and in turn improve its revenues and diversify its services to attract more clients. It is recommended to implement the proposed financial management model, which initially organizes the accounting records and information as necessary for adequate financial analysis and the basis for the decisions of the annual fiscal years, to direct actions to improve profitability levels