Plan estratégico financiero para maximizar la rentabilidad de la empresa avícola María José, parroquia Huambaló, cantón Pelileo, provincia de Tungurahua, período 2021-2025

Abstract

The objective of this research work was to design a strategic financial plan that allows maximizing the profitability at “Avícola María José” company, during the period 2021-2025. The research was a descriptive research, with a mixed approach, combining qualitative and quantitative model. The company studied is dedicated to poultry production, contributing to the feeding sector of the country, the same one that presented certain deficiencies, due to it did not have a financial tool that allows it to know what the movement of the main income and costs will be in the next five years, without analysis of the financial indicators carried out yet, or financial statements of previous years. In addition, an interview was conducted with the owner manager of the company to learn about the internal financial context of the company. In the same way, a vertical and horizontal analysis was carried out on the statement of financial position and income statement in order to determine the economic situation of the poultry company. Consequently, an analysis of the financial indicators was developed in order to obtain accounting information and determine its situational reality. The application of financial assumptions was proposed, which it will allow a vision of what the development of the company will be from 2021 to 2025. It is concluded that the strategies proposed in this reserach, it Will allow the company to intelligently manage of its resources, focusing on the way that suits their best decitions and thus generate greater profitability. Finally, it is recommended that the poultry farm use this tool in order to know what the behavior of income and expenses will be in the next five years and at the same time it will take preventive measures in the event of any eventuality.