Evaluación a la gestión financiera de la estación de servicios Santa Clara, provincia de Pastaza, cantón Santa Clara período 2020-2021

Abstract

The evaluation of the financial management of Estación de Servicios Santa Clara in Santa Clara canton of Pastaza province, for the period 2020-2021, was aimed at applying financial analysis to verify the profitability and liquidity of resources and compliance with institutional objectives. A quantitative and qualitative methodology was used for its development, instruments such as surveys were applied to administrative personnel, as well as internal and external analysis using the SWOT matrix where the following findings were determined: the lack of an accounting system, lack of personnel in various areas, and no technical financial management. For its execution, an organizational structure according to the activities carried out by the company was made, as well as a financial and accounting evaluation where the financial ratios are known to verify the shortcomings and be able to take timely short term dictions, within the company there are reduced profit margins due to cost overruns in both the period 2020 and 2021 and the development of liquidity management for both periods that sales were insufficient for the level of expenses it has, for this the application of ROA and the existence of underutilized assets by poor management was identified. In order to improve the ROS, it is recommended to implement new sales policies and strategies, new forms of commercialization in accordance with its reality and geographic location, improving the corporate image and thus providing quality customer service