Modelo de gestión financiera para la toma de decisiones de inversión y financiamiento de la Empresa Electrodelgado en la ciudad de Riobamba en el periodo 2016-2018

Abstract

The current research work Model of Financial Management for the decision making of investment and financing of the company “Electro Delgado” in Riobamba city in the period 2016-2018 has the objective of designing an inventory system to improve the financial management of the company, in order that the costs of maintaining and managing inventories reduce. An interview was conducted with the owner-manager, as well as a survey of five companies of the same business line. When executing the analysis of the current situation of the company, there were shortcomings in the processes of entry and exit of the inventory, inadequate labeling of each product, lack of a professional responsible for the management of the warehouse, do not maintain adequate formats to make the accounting records - inventory management. For the creation of the model, the financial analysis of the processes of purchase and sale of the inventory was carried out. The ABC System was also implemented and, for its better execution, the processes to be followed at the time of purchase, the transfer to production were determined and the sale of inventory. With the current investigation, it is demonstrated that the implementation of an inventory system is of vital importance to improve part of the financial management since it avoids unnecessary costs. Therefore, it is recommended that the manager of “Electro Delgado” carry out a minimum financial analysis twice a year and implement the proposed system to solve the problems that have arisen, improving economically and financially.