Diseño de un modelo de gestión administrativa y financiera para mejorar la eficiencia y rentabilidad de la empresa ¨Anthonela Farms¨ provincia Cotopaxi, cantón Latacunga

Abstract

The objective of this study was to design an administrative and financial management model to improve the efficiency and profitability of a company called Anthonela Farms, headquartered in Latacunga, province of Cotopaxi. To carry out the study, a questionnaire, an interview guide, and an observation guide were used to collect qualitative and quantitative data to determine the financial and situational diagnosis of the company; resulting in a reduction of profitabilty from $39,316.67 in 2019 to $36,474.05 in 2020. Also, the existence of operating needs was determined with a sum of $80,841.14 with a liquidity portion up to $15,841.14, a value that has to be obtained through debt. In addition, collection days and payment days are not properly established as the company pays its debts before making its collections. Likewise, the application of bankruptcy and solvency methods is shown where the company does not present short and medium-term problems. However, after 5 years, the company may incur in a loss or bankruptcy. Therefore, it was concluded that the company shows profitability and efficiency problems over the last few years of its operations, for which the implementation of this administrative and financial management model is recommended as it allows improving the efficiency and profitability of the company