Propuesta de planificación financiera para minimizar el riesgo y optimizar los recursos financieros de la Empresa Oswaldo Holguín Miño Cía. Ltda., de la ciudad de Ambato provincia de Tungurahua período 2014 - 2015

Abstract

This thesis research was basically developed with the primary goal of making a proposal for financial planning for risk minimization and optimization of financial resources of the company Oswaldo Holguín Miño Cía. Ltda. City of Ambato Tungurahua Province period 2014-2015. Financial planning has been developed mainly based on historical data of the company and the economic projections of its activities, of buying and selling of which have been based on the method of the equation of the line, expenses related specifically with the business activities were projected based on a macroeconomic indicator as it is the inflation creating diverse sets is the development of financial activities with regard to its operations. In the financial planning the approach of the research objectives and the problem were carried, out as first phase, and later in the second chapter develops the theoretical framework of financial planning in such a way that in the chapter three the testing of hypotheses can perform through the methods, techniques and tools related to the topic of research. Consequently, in order to complete the investigation, the planning proposal was developed in the fourth chapter which allowed to the company generating a positive development scenario of its activities by providing a future perspective and analysis of the application of financial tools in the company.