Plan estratégico financiero a la empresa Retín Óptica del cantón Ambato período 2017 – 2020.

Abstract

The company "Retin Óptica" does not have a management expense control, which causes an imbalance in the financial situation and therefore affects the entire company, so this research work had the general objective of making a financial plan for Retin Óptica company in Ambato canton of Tungurahua province, period from 2017 to 2022 being a tool for planning use and focused on the improvement and business profitability. In the first chapter it was possible to determine the problem by revealing that no planning has been carried out and no indicators have been applied to measure the company's financial performance; for this reason, the levels of profitability are unknown. Several authors were searched in order to know the terms used in this document. Regarding the research methodology, it was established that it is of a quantitative qualitative approach. Financial projections and an analysis of the organization were carried out; also, a survey was conducted to determine the need for a financial plan, since this is the only way to determine the objectives and goals to be achieved. Subsequently, the mission, vision and values were developed and the structural and functional organization was defined, too. A SWOT was prepared, objectives and strategies were defined, based on which the financial projections and risk analysis were made, resulting in a net present value of US$308,370.13, an internal rate of return of 37%. In conclusion, the company, based on its weaknesses, has defined tasks to overcome the negative results and thus achieve business profitability, which will generate to remain as a strong entity in the target market.