Modelo de gestión financiera para la Estación de Servicios ESPOCH Gasolinera Politécnica E.P. Riobamba – Chimborazo, para el año 2020

Abstract

This degree is focused on Designing a Financial Management Model that allows economic and financial growth at the ESPOCH Gas Station E.P. Riobamba – Chimborazo for the year 2020, in order to help managers, make sound decisions based on a thorough financial analysis. The methodology used in this research was direct observation, surveys applied to clients to know the degree of satisfaction regarding the service offered, surveys directed to the personnel of the administrative and financial area with the purpose of knowing about financial procedures and an interview to the manager with the intention of noticing the real situation of the gas station in the different areas. An analysis of the internal and external factors of identity that was based on the elaboration of the SWOT matrix was carried out, a financial analysis was also carried out through the application of financial ratios of liquidity, activity, indebtedness and profitability, horizontal and vertical analysis of the statement of financial position and the statement of income, which allowed a broader view of the economic and financial situation. In 2018 it presented an excess of liquidity that is reflected in the “Accounts receivable sale of goods and services” for a value of $ 86,120.06 growing by 37.35% in relation to the year 2017 having a 26.19% share of total assets. To improve, a Financial Management Model is proposed based on the basic information of the entity, a business analysis, financial analysis and finally the financial control that focuses on the design of strategies, goals, activities and financial policies; as well as in the realization of Proforma Financial Statements and the calculation of the financial ratios. So that, it is recommended to apply the established model that reflects the economic and financial growth of the entity in the coming years.