Modelo de gestión financiera, para el incremento de rentabilidad en el periodo 2020 para la empresa “Grupo Mv Clothing”

Abstract

The company "Grupo MV Clothing" does not have adequate collection and expenditure processes, due to the lack of a procedures manual that helps the managers to make financial decisions in accordance with the company’s representative needs. For this reason, the objective of this research work was to develop a financial management model to improve the profitability of "Grupo MV Clothing" company. The methodology implemented was descriptive under a quantitative approach; a non-experimental design with cross-sectional intervention was used by conducting a documentary and field research; data collection involved the use of techniques such as: observation sheets, interviews, surveys and documentary analysis of the institution; in addition to this, information was collected from the financial statements and a horizontal and vertical analysis of each of the accounts for the periods 2018 and 2019 was performed. As result, an analysis, diagnosis and evaluation of the financial situation of the organization was obtained, which allowed the preparation and presentation of a management model aimed at correcting the risks detected in the company. This model provides the possibility of obtaining a global vision of all activities, and helps management to make the best financial decisions in order to improve the management of the loan portfolio and thus fully comply with the company's goals and objectives. In conclusion, "Grupo MV Clothing" company does not have a management model to increase profitability, which has generated losses in recent years, consequently a management model based on the COSO model and internal control is proposed, which promises to increase profitability and organizational development.