Diseño de un plan financiero para la empresa Orienfluvial S.A en el cantón Joya de los sachas, provincia de Orellana en el período 2020-2024

Abstract

This degree project designs a financial plan for the company Orienfluvial S.A., in Joya de los Sachas, Orellana Province, to improve the financial management of the company, through the development of policies and strategies that facilitate the management of collections and payments, as well as the proper distribution of economic and financial resources. The method implemented for the collection of information presents a mixed qualitative and quantitative research approach; through the development of interviews, surveys and observation sheets to the administrative personnel, consequently a financial evaluation carried out from the horizontal and vertical analysis of the financial statements and the application of techniques such as the equalization of income and expenses, calculation of operating needs of funds and the diagnosis of strengths, weaknesses, opportunities and threats as a result it determined that the company Orienfluvial S.A., does not have a financial plan. According to the results found during the research, the content of the determined financial plan, which begins with the redesign of the business philosophy, the development of the annual operating plan, investment plan, and ends with the approach of policies and strategies verified from the projection of financial statements; establishing its validation through the comparison of the projected financial indicators, which allowed improving financial management because of the increase in profitability, the decrease in the cash conversion cycle, besides the control over expenses and payment to suppliers.