Diseño de un plan financiero para incrementar la rentabilidad de la Importadora y procesadora de mármol HR Megastones de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The research is a design of a financial plan to increase the profitability of HR Mega Stones marble importer and processor. It is developed with a base on the vertical and horizontal financial analysis of the balance sheet and income statement for the years 2015-2016. Besides, the most relevant economic indicators that determine the current financial situation of the company. The present research work consists of an analysis of the macro environment that includes: economic factor, political factor, social factor, technological factor. The study of the microenvironment consists of: suppliers, customers, competition, the internal report comprises the administrative area, marketing area, financial field and production area, a SWOT analysis is also performed. The design of the financial plan will include the following elements: strategic commercial formulation, financial objectives, financial strategies, financial mission, and economic vision. The data provided by the company allows me to affirm the idea of defending and indicating the feasibility of carrying out the present financial plan. It allows concluding that: the inexistence of a financial plan does not enable the company to have an economic direction that leads to improving the management of the directors and administrative-financial personnel. It allows me also to inquire about the conceptual and theoretical bases of strategic financial planning that will provide a tool for the optimization of management in HR Mega Stones marble importer and processor. The application of a financial plan for the company will allow an adequate direction towards the improvement in the financial decision making and the achievement of its corporate objectives.