Planeación financiera como herramienta de gestión para mejorar la rentabilidad de la Empresa Textil Incofecsa ubicada en la ciudad de Riobamba, periodo 2020-2023.

Abstract

The main objective of the research project is to develop financial planning using financial tools to improve the profitability of the Incofecsa textile company located in the city of Riobamba during the 2020-2023 term. Through the systematization of the theoretical and methodological foundations regarding financial planning; which will allow to scientifically support its analysis. The diagnosis of the financial situation of the Incofecsa Company was carried out during the 2017-2019 term, through the execution of the Vertical, Horizontal Analysis, Financial Indicators, Dupont System, Economic Added Value Creation Indicator (EVA), and Point Balance, instruments that allowed determining the current financial position. Finally, financial planning was developed as a management tool to make decisions about the economic and financial performance of the company. Financial planning allowed to establish the mission, vision, business objectives, organizational structure, and operational plan. With the implementation of the same, the financial statements were projected and it was possible to gradually increase the net profitability, thus, in the 2023 term, the net profitability will grow to 13.59%. It is determined that financial planning is directly related to the profitability of the company, and therefore it is recommended to monitor compliance with financial planning every six months to achieve the strategic objectives set.