Modelo de gestión financiera para la optimización de los recursos financieros de la Microempresa Servicios Industriales Metalmecánicos Orejuela (SEIMCO), en la ciudad de Riobamba, provincia de Chimborazo, en el periodo 2016

Abstract

The present investigation is a financial management model to optimize the financial resources of the OREJUELA Metal Mechanical Industrial Microenterprise (SEIMCO) located in the city of Riobamba. Its main activity is to market its ironwork products and offer services to customers. The purpose of this model was to help the enterprise grow in 2016 and to implement activities for the budget execution to meet the microenterprise expectations. For this investigation, the SWOT analysis, the vertical analysis, the horizontal analysis of the financial statements and the financial indicators calculations were don. For the proposal, the financial management models such as accounts receivable to reduce the recovery periods and accounts payable were applied. A small policy and regulation handbook for the microenterprise to have guidelines about its activities was done. Policies for a proper product handle were applied in the inventories. The financial statements were predicted to maximize its yield and growth in 2016 through the inflation rate of that year. Finally, having done this proposal, it can be determined that SEIMCO will implement this financial management model to improve its profitability and making decisions in the future.