Diseño de un modelo de gestión financiera para la Empresa GRUBALUZON Cía. Ltda., en el cantón Francisco de Orellana, provincia de Orellana

Abstract

The design of a Financial Management Model for GRUBALUON Cía. Ltda. Enterprise located in Francisco de Orellana canton, Orellana province aims to increase the profits of this institution. Situational diagnostic was carried out by scientific methods, surveys applied to the administrative staff, direct observation into the facilities and internal and external factor analysis getting SWOT of this institution. We can realize that 75% staff do not know the indicators that Enterprise uses and 67% does not know about the existence of a management model. A financial analysis corresponding to the periods 2015 and 2016, base don a vertical and horizontal analysis of the financial statements was also carried out in order to analysis and evaluate the financial management. Financial ratios were used to know the variations and structure deeply and to measure the liquidity, solvency, management and profitability. It is concluded that the financial management was ineffective about organizational planning because the financial profitability was reduced from 55.42% and 28,82% from one year to the next. It is recommended to implement the financial management model to integrate all staff according to the perspectives of the Balanced Scorecard with its indicators, so that the activities of the Enterprise can be effective and efficient. In addition to this, making decisions can be correct and opportune.