Modelo de gestión financiera para la Empresa Total Home, cantón Riobamba, provincia de Chimborazo, periodo 2020

Abstract

The purpose of this degree work is to propose a financial management model for the Total Home Company, located in the Riobamba canton, 2020 period. In order to optimize the economic and financial resources of the company. For the development of this work, the necessary information was collected from the company, through interviews with the administrative staff and surveys of all the personnel, thanks to this it was possible to identify that the Total Home company does not have a financial management model; consequently, a financial evaluation was carried out, which allowed identifying the growth of accounts receivable, inconsistencies in the control of inventories, growth of obligations with the IESS, and according to results of the NOF, there is a surplus of cash, during 2018 period; In addition, a situational diagnosis was carried out based on the SWOT matrix, which allowed to know the current situation of the company. According to the results obtained during the research process, it was possible to propose a financial management model which consists of: redesign of the business philosophy, creation of a map and process flowcharts, establish an Annual Operating Plan and a monitoring and control system by traffic lights; Finally, financial policies are proposed: to increase sales, optimize cost of sales, increase expenses, optimize collection period and accounts receivable, optimize payment period and accounts payable to suppliers, optimize inventory turnover, increase cash, investment and depreciation of fixed assets and for the optimization of non-current liabilities; same that will contribute to the optimization of economic and financial resources; in order to improve the profitability of the Total Home company.