Modelo de gestión financiera para optimizar el manejo del recurso financiero en la Gasolinera “Estación de Servicios -Riobamba-” Riobamba Chimborazo

Abstract

This research work proposes a financial management model for the "Estación de Servicios - Riobamba-" gas station. Riobamba-Chimborazo; to optimize the management of the Enterprise financial resource. For the development of the degree work, the necessary information was collected from the company, through a survey of all personnel, identifying that the petrol station "Estación de Servicios -Riobamba-"does not have a financial management model, for. Therefore, an economic evaluation was carried out, which allowed identifying that it has an excess of available, presents problems to manage the financial resource adequately; no financial analysis has been carried out. Also, a situational diagnosis based on the SWOT matrix was executed, which allowed knowing 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 anatomical and functional organizational chart, establish an annual operating plan, and a monitoring and control system through traffic lights. Finally, financial strategies such as Inventory expansion, investments in financial institutions, collection of long-term accounts receivable, annual financial analysis are proposed. It will contribute to optimizing the management of the financial resource to improve the profitability of the gas station "Service Station -Riobamba-."