Creación de la unidad financiera en la Empresa de Materiales de Construcción “FREVI” ubicada en la provincia de Tungurahua cantón Ambato, para su crecimiento y permanencia en el mercado

Abstract

The purpose of the following research is to analyze procedures, methods, techniques and functions for the good performance of the financial unit, which allows to the company to have access of useful financial information to adopt adequate and right decisions on time. The chapter one defines the topic and the problem. It determines the objectives and the justification. The chapter two determines the background, concepts, techniques that are the axis for the present research. It describes the financial situation, analysis and interpretation of each indicator for management of assets and liabilities, cash and short-term. The chapter three presents the methodology of the research, which was obtained from the organization of Frevi Company and accounting department through the application of techniques such as: Direct observation and survey guide based on deductive, experimental, hermeneutical and heuristic methods. Besides it applied the field research, bibliographic research and explanatory through the design of the research, which contributes to maintain an professional administration in the organization areas to be competitive and stay in business. The chapter four makes the analysis and interpretation of results though the swat matrix, financial reasons and financial evaluation applying the method of least squares.