Propuesta de plan financiero para incrementar la rentabilidad de la compañía Donoso Constructores Cía. Ltda., en la ciudad de Riobamba, periodo 2020-2024

Abstract

The proposed financial plan to increase profitability in a company called Donoso Constructores Cia Ltda headquartered in Riobamba city, period 2020-2024 pretends to improve financial decision- making processes in order to reflect this result in its business profitability. To develop this plan, inductive and deductive methods were used through surveys applied to shareholders of the company, which allowed to obtain the necessary information to carry out this investigation, a vertical and horizontal financial analysis of the balance sheet and income statement was carried out for the year 2018. The asset is made up of: current assets 1.54%, payable 23.45%, realizable 49.47%, fixed assets 34.54% and the most relevant financial indicators that allowed to verify the current financial situation of the company. A macro and a micro environmental analysis was carried out, in which the SWOT was determined, from which the company's profitability growth strategies are proposed for an adequate management of resources through agreements with different financial institutions around the country in order to obtain easy access to credits and thus provide a better service. It is concluded that the absence of a financial plan does not allow the company to have a financial direction that leads it to improve its administrative and financial management. The application of this financial plan is recommended for Donoso Constructores Cía. Ltda as it will provide an adequate direction to make better financial decisions to achieve its corporate goals.