Evaluación administrativa, financiera y operativa de la Empresa Lácteos Santillán, de la parroquia San Luis, cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The administrative, financial and operational evaluation of Lácteos Santillán Company, from San Luis Parish, Riobamba Canton, Chimborazo Province, period 2015, it was carried out in order to determine the effectiveness, efficiency and economy of activities and developed processes, helping in this way to an appropriate decision-making. A FODA (SWOT: Strengths, Weaknesses, Opportunities and Threats) analysis has been developed to evaluate the administrative area with the respective matrixes: whereas in financial evaluation carried out the vertical and horizontal analysis of the financial statements and the application of the indicators which were correctly interpreted, at the same time, in the operational area was applied the COSO II (Committee of Sponsoring Organizations of the Treadway Commission) method to evaluate the internal control system. At the end of this evaluation, it is reported the following shortcomings: the lack of operational plans, policy and procedure handbooks as guide to the efficient and effective development of the business activities, lack of management and financial indicators that evaluate the activities’ performance, as well as, a high rate of accounts receivable which prevents a better management and financial development. It is recommended to create a business strategic plan, where short, medium and long term objectives are established to focus the company, establish credit and collection policies; and carry out at least one financial analysis per period in order to improve and evaluate business performance within the economic sphere.