Propuesta de un modelo de planeación económico– financiero para los años 2012 - 2013 en la Fábrica de vinos “Conquistador del Valle” del cantón Patate, provincia de Tungurahua

Abstract

The present paper is an economical-financial planning model proposal for the wine factory “Conquistador del Valle” from Patate Canton from 2012 to 2013 in order to determines sale prediction, to plan cash operating budgets and financial statements. This enterprises produces, creates and sells sweet fruit wine with different flavors such as strawberry, apple and peach. A master budget was developed as of the proposal which considers sales, costs, production and financial transfers for the next periods by increasing sales based on factory resource optimization leading with the product marketing and distribution. The future economical-financial factory situation was determined in this budget by of financial indicators such as: solvency index, cash-flow and debt reason, by means of calculation, interpretation and analysis. It was possible to determine that the sales in 2012 increased in a 17% and in 2013 a 45% reflecting more profit in the result statement. It is concluded that economical-financial planning model is feasible and specially attractive due to nowadays, there is no a running enterprise handling this type of model. It is recommended that the manager applies this economical-financial planning model which has taken into account the factory needs and expectations in order to achieve goals with the economical plan achievement monitoring because the developing conditions may change constantly.