Modelo de gestión financiera para mejorar la rentabilidad de almacenes León ubicada en la ciudad de Riobamba

Abstract

The present study called elaboration of a financial management model to improve profitability in Almacenes León, headquartered in Riobamba city, aims to optimize both administrative and financial resources and thus improve results obtained in their financial statements. To develop the study, surveys were carried out with both internal and external customers and an interview applied to the manager or owner of Almacenes León which allowed to collect the necessary information for the development of this investigative work. In addition, a SWOT analysis was carried out in which the main strengths, weaknesses, threats and opportunities that served to establish improvement strategies were determined. The horizontal and vertical analysis of the financial statements during 2019 and 2020 was carried out by applying different financial indicators in which it was possible to determine the increase in accounts receivable in a significant way which affects the results of the financial statements which generated a decrease in profitability. Likewise, projections were made up to the year 2025 through improvement strategies that allow better results to be obtained. For this reason, it is recommended to apply the financial management model proposed in this study to improve decision-making processes and thus improve warehouse the company´s performance.