Evaluación a la gestión financiera de la estación de servicios ESPOCH Gasolinera Politécnica E.P., de la provincia de Chimborazo, cantón Riobamba para el período 2021-2022

Abstract

The Service Station ESPOCH Gasolinera Politécnica E.P., does not have a financial professional who is responsible for carrying out a periodic evaluation of the financial management, limiting a correct decision making. The objective of this research project is to evaluate the financial management through the application of methods, techniques and financial instruments to increase profitability and liquidity. The aforementioned was developed through the use of a quantitative and qualitative approach, with an exploratory level due to the fact that previously no studies related to the subject have been carried out; as well as the descriptive and explanatory level. The applied design was non-experimental of transversal type, since the context of the variable was not manipulated and the study was carried out only once. The methods used were deductive, inductive, analytical and synthetic, while the techniques employed were the survey, interview and observation; after applying the survey to the administrative and accounting personnel, it was determined that financial decisions are based on eventual events and not on a technical requirement where benefit-cost is evaluated. In conclusion, it is important to mention that the service station in the periods 2021-2022 generated a profit of only 1.10% and 0.39% respectively, so it is necessary for management to focus its efforts on implementing plans and strategies to increase the volume of sales and thus maximize profitability.