Modelo de gestión financiera para la maximización de utilidades del Centro ferretero Guairacaja ubicado en cantón Guamote, provincia de Chimborazo

Abstract

The present research is a model of financial management for the profit maximization of the hardware store Guairacaja located in the Guamote canton, province of Chimborazo, for the purpose of correcting the shortcomings in financial management and solving the needs of the company. For the investigation direct observation to the financial department was made; the general manager was interviewed and surveys were carried out on company personnel. An overall analysis of the company´s current situation was also carried out by means of a SWOT and the financial situation of the company was technically evaluated through analysis (vertical and horizontal) and financial indicators. In accordance with the applied methodology, the following shortcomings were found: the Budget is not formulated, the financial analysis is not done, lack of inventory control system, waste in the warehouse, there is no Financial Management Model as a vital tool to direct the company toward efficiency and effectiveness. The proposal was developed base on four management processes such as: planning, organization, direction and control. It is concluded that in the company does not apply financial analysis for an efficient management of economic and financial resources, so a technical evaluation of the financial situation was carried out in order to detect deficiencies and irregularities in Financial Management. The administrator is recommended to perform a regular financial analysis in order to diagnose financial health and determine whether or not it is meeting the proposed objectives and based on this to make decisions.