Modelo de gestión financiera para la avícola “MJ” en la provincia de Tungurahua, cantón Mocha parroquia Pinguilí

Abstract

The present study was aimed to develop a financial management model for the MJ poultry farm located in the province of Tungurahua, Mocha Canton, Pinguilí Parish in order to improve its profitability. For the elaboration of our investigation, we proceeded to collect information through research techniques such as an interview applied to the general manager and surveys applied to the employees of the poultry farm, financial statements that allowed us to review the necessary financial information to apply a vertical and horizontal analysis along with financial ratios. With the data obtained, a SWOT analysis was carried out where it was possible to evaluate internal and external factors of the poultry environment, thus determining that there was no defined organizational structure, inadequate resource management, lack of inventory control, lack of of sales and expenses policies. As regards the financial information, there is an incorrect structuring of financial balances causing problems in decision making. Through the application of the financial management model, it was possible to develop a mission, vision, a structural organization chart, an annual operating plan, process flows, financial policies and even a control and monitoring matrix of the activities to be implemented. Based on the results obtained from this research, it is recommended to use and apply this financial management model within the MJ poultry farm to contribute to improving its profitability.