Diseño de un modelo de gestión financiera para maximizar utilidades en la Empresa “COPROBICH” de la ciudad de Riobamba, en el período 2017

Abstract

The model of Financial Management is aimed to maximize the earnings in the Company “COPROBICH” from Riobamba city, in order to sure the functioning of processes and activities related to the financial management that allow to the functionaries to reach the goals and objectives proposed. The development of research was based on the inductive-deductive method where the income statement analysis was determined in a specific way, like the balance sheet for generating a clearer and accurate approach. Interviews to the manager, financial director and accountant were carried out, which determined that the organization does not have a model of financial management, because of that is presented a problem in decision making that it does not allow to maximize the earnings level in a considerable way. It was developed a vertical and horizontal analysis of both balance sheet and result state of the Company and the calculus of each one of the indicators, the same helped to the establishment of policies and strategies, focused on different perspectives; thus, the projections of financial statements were developed for an estimated period of five years. The model design will allow the Company´s resources optimization in order to fulfill the objectives, strategies, implemented goals for the Company to all the organization levels, which will imply to a better teamwork.