Modelo de gestión financiera para optimizar los recursos económicos y financieros de Confort Sport en la ciudad de Puyo, provincia de Pastaza

Abstract

The objective of this study is to design a financial management model to provide for the efficient control of the economic and financial resources of Comfort Sport in the city of Puyo, province of Pastaza. Based on quantitative and qualitative non-experimental, longitudinal, bibliographic, field- applied, inductive, and deductive methods, techniques, methods, and instruments are used to gather concrete information on the economic and financial scenario of the company. In addition, a financial analysis is conducted using the financial statements provided by the company for the last three years, identifying the levels of liquidity, solvency, management, and profitability. Short-and long-term strategies have not been proposed due to the lack of financial planning, and the company does not have the necessary basis to make decisions in relation to the needs it has. On the other hand, the elaboration of a SWOT analysis to know the company's strengths, weaknesses, opportunities, and threats in view of the above, a financial management model based on the balanced scorecard is proposed to strategically plan and control its resources. The balanced scorecard is composed of the financial perspective, customers, internal processes, and development. Each of them is constituted by key success factors, strategies, and management indicators.