Modelo de gestión financiera para el mejoramiento de la eficiencia en el manejo de los recursos económicos de la cooperativa de transporte Ruta Policentro de la ciudad de Guayaquil, provincia de Guayas

Abstract

The present study proposed to design a financial management model for a transportation company called Ruta Policentro with the objective of improving the efficiency during the management of its economic resources. To proceed with the development of the study, bibliographic information and linkography were collected. On the other hand, some techniques were determined to improve the control of the financial resources of the company and thus fulfill the stated objective. Due to it was an investigation in which it was intended to analyze the financial information of the company but not make changes to the results, a non - experimental investigation was applied with a mixed approach and a descriptive level. For a better analysis a situational diagnosis of the company was carried out supported by the SWOT matrix and PESTEL, which allowed to know the current situation of the company in the main areas that surround it. In Ruta Policentro Transport Cooperative, it was obtained that of the total assets the most representative percentage with 75% on average of the four periods; corresponds to current assets allowing to deduce that the company can assume its short-term obligations on time, on the other hand, liabilities represent 67.95% causing uncertainty in administrators since it would mean the percentage in debt of the company. It is concluded that the company does not apply a financial management model due to lack of ignorance of its effectiveness, which prevents having measures that improve economic results at the end of the economic period. In addition, the application of a financial management model that sets strategic objectives in the financial, market, administrative organization, technological, and human resources areas is recommended to directly influence the liquidity and profitability of the company