“Modelo de gestión administrativo-financiero para el restaurante “El Dragón”, cantón Riobamba, provincia de Chimborazo, periodo 2022-2026”

Abstract

The administrative-financial management model was based on maximizing the profitability of the restaurant "El Dragón", which is dedicated to the provision of services and food processing in Riobamba city; to ensure the proper functioning of the processes and activities related to the administrative-financial management that allow the owner and employees to achieve the proposed goals and objectives. The development of the research was based on qualitative and quantitative methods, where the analysis of the profit and loss statement and the balance sheet were specifically analyzed to determine a more precise approach to the business situation. Several research tools were used, such as an interview with the business accountant and a customer survey, where it was determined that the restaurant does not have an administrative-financial management model, due to this fact there are problems for decision making that do not allow improving the level of its profitability. The financial statements were prepared and a vertical and horizontal analysis of the company's balance sheet and income statement was developed, as well as a SWOT analysis and the calculation of indicators; this analysis made it possible to establish policies and strategies aimed at different aspects; likewise, projections of the financial statement were developed for an estimated period of 5 years. The design of the administrative-financial management model will allow the optimization of the company's resources and in turn will help maximize its profitability, this in order to ensure better compliance with its objectives, goals, and strategies implemented.