Evaluación a la gestión financiera de PRASOL Lácteos Santillán, provincia de Chimborazo, cantón Riobamba, parroquia San Luis periodo 2021-2022.

Abstract

The “Evaluation of the Financial Management of Prasol Lácteos Santillán,of Chimborazo province, Riobamba canton, San Luis parish, period 2021-2022”, was based on evaluating the financial situation of the company by analyzing the balance sheets provided by it. For the development of this research work a quantitative method was applied, which allows the intervention of quantifiable data that can be measured and interpreted. For this reason, a survey was conducted to the administrative staff of the company. Through an analysis of the financial indicators, it was found that within the company an evaluation of financial management has not been carried out in past years, which makes it possible to carry out a vertical and horizontal analysis of the financial statements and the balance sheet to know the economic variation through the financial indicators. After that, a cash flow for each period was carried out, resulting in a negative flow of $-1,258,204.75 in 2021, while for the year 2022 the flow is $451,354.54. As a final point, the sales balance point was carried out for each type of product that the company offers, for which products with 0% and 12% VAT have been classified. It is concluded that the vertical analysis of liabilities in 2022 determines that the company has more short-term debts 59.86% than long-term debts 40.14%; affecting the flow of the company, for this the level of sales should be raised through appropriate decision making to be able to cover financial obligations and generate a reasonable contribution margin according to the level of sales of the company.