Modelo de gestión financiera para incrementar la rentabilidad de almacenes Unihogar Cía. Ltda. en la ciudad de Riobamba, provincia de Chimborazo, período 2021

Abstract

The following degree work was conducted to propose a financial management model for Unihogar warehouse Cía. Ltda., located in Riobamba city, period 2021 to increase its profitability and financial efficiency. To detect the financial and economic problems of the company an interview was conducted with the general manager, as well as surveys of the company's administrative and financial personnel and customers. In addition, an evaluation of the financial statements of Unihogar warehouses up to 2019 was conducted, using financial indicators, process flow charts, SWOT matrices, MEFE, MEFI, etc., and was also structured. As a result, it was determined that the company lacks a financial management model that contributes to the growth of its profits. Its financial policies are not properly structured, it lacks a good structural organization chart, and the company does not have the application of financial indicators that describe the economic and financial situation of the company Unihogar. The company's profitability and liquidity are considered very low due to the lack of sales and financing strategies to increase revenues and thus pay off its debts. After the obtained results it is concluded to propose a financial management model for Unihogar stores which consists of the redesign of the business philosophy, a structural organization chart and process flowchart, financial policies that drive sales growth, optimization of the cost of sales, reduction of expenses and even the increase of its reserves, together with the projections of the financial statements until 2023. It is recommended that Unihogar use the financial management model to increase the profitability and financial efficiency of the company