Modelo de gestión financiera para maximizar la rentabilidad de la Empresa PRASOL-Lácteos Santillán, parroquia San Luis, cantón Riobamba, provincia de Chimborazo

Abstract

The present research project design of a financial management model to maximize the profitability of the company PRASOL- Lácteos Santillán, San Luis parish, Riobamba canton, Chimborazo province, aims to improve the financial management of the entity. The methodology used is based on the use of surveys applied to all company personnel, in addition an external and internal analysis was carried out through the SWOT matrix, the horizontal and vertical analysis was carried out, then the indicators of liquidity, leverage, activity, productivity and profitability; This allowed us to identify the following findings: high level of financial obligations, low level of accounts receivable, accounts payable by suppliers, inventory turnover and profitability on sales. This financial management model will improve accounts receivable, accounts payable, inventories; carrying out budgetary planning and a financial projection of the balance sheets, developing the implementation of the Balanced Scorecard with the application of the four perspectives such as: financial, customers, internal processes, training and growth. The implementation of this financial management model is recommended as it is made up of strategies and policies that will help maximize the profits of the enterprise.