“Modelo de gestión financiera para la empresa Dicoalmaco Cía. Ltda., del cantón Riobamba, provincia de Chimborazo, período 2022 – 2026”.

Abstract

The "financial management model for the company DICOALMACO Cía. Ltda., canton Riobamba, province of Chimborazo, period 2022 - 2026" had as its objective the application of modern techniques of financial administration, that allows improving the profitability in the entity in the medium and long term, focused on the progress of the profitability. For the development of the research, methods, techniques, and instruments were applied such as the interview with the general manager, and accountant and the survey applied to the personnel that conforms to the administrative-financial area of the company, as well as the horizontal and vertical analysis, the calculation of the financial indicators where the following findings were found: the company does not present a positive balance after paying its assets, the organization does not use in an optimal way the long term liabilities as a source of financing. To solve these problems, a redesign of the corporate philosophy was proposed, creating a structural organization chart that incorporates new work areas to improve the organization's performance, as well as an annual operating plan with strategies and activities focused on the use of financial resources, customer acquisition, and improvement of internal procedures. The financial management model was based on four phases: preliminary, diagnosis, planning, follow-up, and control, leading the company to profit growth in the medium and long term, ensuring that with the application of the strategies and policies it will be able to perform better in the market and make the right decisions. It is recommended that the general manager apply the payment, collection, and credit policies that generate an organizational culture that allows the collaborators to develop their work by taking advantage of the resources they have without incurring unnecessary expenses.