Modelo de gestión administrativo - financiero para la microempresa "El Sol Tu Farmacia Vital" del cantón Quito, provincia de Pichincha, período 2022 - 2026

Abstract

The objective of this research work was to design a financial management model for the microenterprise "SOL TU FARMACIA VITAL", a pharmacy located in Quito canton. The research was achieved through a mixed approach methodology, descriptive and field type, where the central research techniques such as interview and survey were used, applied to internal and external customers of the organization, in turn the information was collected through the interview guide and the questionnaire instruments. The main results obtained focused on the fulfillment of the proposed objectives as the bibliographic review that contributed to the study variables and, above all, to the structure of the proposed model. In addition, the current situation of the organization was made visible, which involved the absence of a business philosophy, policies and processes for the execution of its activities, making it impossible to adequately manage resources. However, it was also possible to verify the current financial management, which, through the analysis of the financial statements and financial indicators, showed positive indicators, but not efficient ones that could be improved. It is concluded that the model designed for the organization is based on management components that involve the improvement of the use of resources and implements several control tools for the different processes and procedures. It is recommended that the model be implemented to improve the current conditions defined in the administrative and financial processes and consequently its profitability.