“Modelo de gestión financiera para la empresa D´Christian - Maryuri ubicada en la ciudad de Ambato provincia de Tungurahua”

Abstract

The financial management model is an investigation to optimize economic and financial resources for proper decision-making in D”CHRISTIAN - MARYURI, a company in Ambato city, Tungurahua province. This research seeks to improve financial management. The applied methodology lies in field research using instruments such as employee surveys, and interviews with the company's general manager and accountant. Also, the SWOT analysis was an essential element that determined deficiencies in the conformation of the organizational structure. Other negative aspects included reduced facilities, insufficient for the growing demand for products, lack of a rigorous and planned financial evaluation, lack of a sales policy, expenses, and weaknesses in the inventory management process. The development of the financial management was in four phases: basic information of the organization, financial evaluation through vertical-horizontal analysis, as well as financial ratios, and internal-external diagnosis: redesign of the structural organization chart, the mission and vision of the company; and finally, the annual operating plan where the financial policies were the basis for the projection of the financial statements and ratios until year 2024. Finally, there was an increase in ROA from 6% in 2021 to 21% in 2024, considering that 2021 was a year of recovery after COVID-19. This increase is due to efficient management by collections with a portfolio turnover portfolio from 3.32 in 2021 to 4.15 in 2024. In addition, indebtedness levels decreased from 39% to 28% by applying the strategy of reducing short-term liabilities and an increase in long-term indebtedness term. Implementing these strategies is a recommendation the administrative and financial personnel should contemplate to ensure greater profitability of the company without neglecting the use of process maps and flowcharts necessary for the optimization of internal processes and correct decision making.