Modelo de gestión financiera para la empresa importadora Landcell, cantón Riobamba, provincia de Chimborazo

Abstract

This study was aimed to propose a financial management model for the Landcell company located in Riobamba city, province of Chimborazo in order to optimize its resources and maximize its profitability in financial operations to strengthen its management, operations and processes. The applied methodology was framed under a quantitative approach, with a descriptive and exploratory level, under a non-experimental design, of an applied type. They were used as instruments for the collection of information, the survey and interview that served as a method of data collection applied to the employees of the administrative and accounting areas. Likewise, the documentary review and evaluation of the 2018-2020 financial statements was applied. Among the most relevant findings, a series of weaknesses and shortcomings were diagnosed in the accounting area, lack of financial management method, weaknesses in accounting processes, poor staff training and poor management of petty cash. Concluding, with the feasibility of presenting a financial management model, to be applied effectively through strategies to be implemented to improve the processes and activities of the organization, as well as the optimization of financial indices and maximization of the economic benefits achieved