Modelo de gestión financiera en la “Hostería El Toril” del cantón Riobamba de la provincia de Chimborazo y su incidencia en la rentabilidad, en el periodo julio diciembre 2013

Abstract

The main objective of the realization of this thesis is the proposal of a financial management model that allows increasing the profitability, mainly focused on the correct use of the financial resources of inn, at the same time analyzing the accounts of current and liabilities assets, and overall financial statement that are the determinants for a good management, thereby it is sought to contribute to “HOSTERÍA EL TORIL” to achieve a greater positions in the tourism market with theapplication of competitive retur in the hotel industry, it has been analyzed the macro and micro-economic environment that influence in the financial and productive performance of enterprises, such as: inflation, the economically active population, lack of an organization chart, lack of a manual functions, among others by the time its evolution is known it will be determine dan economic scenario in which the hostelry has been operating,it is been analyzed the general and result balances of the past three years, by means of them, it was posible to evaluate the composition of the accouunt of current and liabilities assets, later on it was calculated financial rates of returm and operability regarding the use of resources, by giving attention to the behavior of the accounts that are part of the determination of capital.