Modelo de gestión financiera para la optimización de los recursos económicos y financieros de la empresa Caba Express S.A., de la ciudad de Guayaquil, para el período 2020-2022

Abstract

The objective of this research work was to propose a financial management model for the optimization of the economic and financial resources of the company Caba Express S.A., in the city of Guayaquil. In order to improve the company's profitability, the necessary information was collected to support the development of the proposed management model, with the purpose of correcting the administrative processes; the methodology used was inductive-deductive, due to the application of surveys to employees and potential customers, in addition, an interview was conducted with the general manager; According to the results obtained, it is deduced that the company does not have a financial management model; subsequently, a financial evaluation was carried out, which identified the growth of accounts receivable; therefore, it is proposed to reduce the collection days to 25 days in 2024; according to the results of the operating needs fund (NOF), there is a cash surplus of $ 80. 80,290.51 during the period 2020, this item will be destined to temporary investments at 8% per year; in addition, a SWOT was developed, which contributed to establish the financial strategies. With the results obtained it is intended to propose the financial management model that involves the design of vision, mission and structural organization chart, as well as the development of process maps and flowcharts for both sales and credit processes, finally, financial policies are proposed that will raise sales by 3% each year, and the financial profitability will be 5% in the last projected period, in this way the established strategies will be fulfilled.