La gestión financiera y su impacto en la rentabilidad de la Empresa “RIOEMPRES TOURS” S.A. de la ciudad de Riobamba, período 2019.

Abstract

The objective of this research was to evaluate the financial management and its impact on the profitability of the company Rioempres Tours S.A. in 2019, considered within the group of SMEs in the tourism sector. A non-experimental investigation with a descriptive and explanatory transactional design was proposed since the information was processed through descriptive statistical techniques embodied in tables and illustrations which allowed the explanation of results, the approach was quantitative since an objective and sequential process was followed along with a correlational scope to discover the relationship between the variables: financial management and profitability, the methods used were deductive and inductive since all the general information on financial management and SME tools were considered, and it was materialized with formats for financial analysis and a 24-question questionnaire addressed to shareholders and the management team; Electronic spreadsheets and SPSS statistical software were used for data processing. The hypothesis was verified by means of the Chi square statistic, and different economic-financial reports were prepared in which results were not encouraging, since the company's liquidity, management, indebtedness and profitability indicators are below those of the tourism industry, and in the case of the latter, a 10.46% financial return (ROE) and 0.26% economic return (ROA) are reported. It is concluded from the perspective of financial management that the company does not have financial tools, strategies and personnel with the necessary technical skills to manage finances, that is, to give guidelines, manage, invest and earn money, and more importantly to sustain it over time, and it is recommended to review and analyze in depth the results of the study, and apply the proposed financial tools.