Planificación financiera para la microempresa Protein del cantón Riobamba, provincia de Chimborazo

Abstract

The present study aims to carry out a financial planning for the business growth of a microcap called PROTEIN, which is located in the province of Chimborazo, Riobamba city. The methodology that was implemented to collect the information was through an observation sheet and interviews applied to the CEO, Head of production and an accountant of the company. Subsequently, a study was carried out to determine the current situation of the company where the horizontal and vertical analysis and financial ratios were used for both the Balance Sheet and the Income Statement, which allowed to determine the participation of accounts and their respective fluctuations. The evidence determined that the company has a precarious accounting system, due to a poor management of resources such as excess of liquidity and high production costs. Based on the obtained information, some strategies were developed for: sales, receivable accounts (customers), payable accounts (suppliers), production costs, investments with excess of liquidity to machinery and finally the creation of an account to find new clients to expand the microcap. The results after the application of this plan will allow to have an optimal management of accounts and determine the situation of the financial statements in order to make decisions focused on the growth and improvement of the microcap called PROTEIN and achieve its short and long-term goals