Modelo de gestión administrativo-financiero para la microempresa comercial “Lema” del cantón Riobamba, provincia de Chimborazo, período 2023-2027

Abstract

The objective of the research work was to elaborate an administrative-financial management model for the micro-company COMERCIAL "LEMA" of the Riobamba canton through tools that allowed us to analyze the economic and financial activity in order to achieve the optimization of resources. During the development of this research work, it was carried out under a mixed approach, which took into consideration both the qualitative and quantitative approaches. Regarding the qualitative approach, work was carried out in the elaboration of the theoretical framework and in the application of an interview with the owner manager of the microenterprise. On the other hand, regarding the quantitative approach, an economic and financial analysis was carried out, using a field study for the collection of data and business information. Within the propositional framework there are four phases; in the preliminary phase, the exploratory method was used since a visit to the establishment was made for the collection of information; in the diagnostic phase, a SWOT matrix and the financial analysis were carried out, identifying that the microenterprise has some administrative and financial problems. Therefore, in the planning phase, a proposal for an administrative-financial management model was established, consisting of the following elements: mission, vision, objectives, values, organizational structure, functions manual, strategic map (Balanced Scorecard), institutional policies, and the elaboration of projections of the statement of financial position and the statement of results based on the proposed objectives, all this controlled under the follow-up and monitoring phase using the traffic light technique, serving as a tool to continue with a correct administrative and financial management, this technique will allow measuring the degree of compliance with each of the proposed objectives