Modelo de gestión financiera para la empresa distribuidora comercial Bastidas Villacis Basvimart Cia. Ltda. en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present investigation was carried out with the purpose of designing a financial management model that allows the optimization of profitability in the commercial distribution company Bastidas Villacis BASVIMART CIA. LTDA. located in Riobamba city, province of Chimborazo in order to significantly improve its economic and financial resources. Within the investigation, the methodological approach used was mixed, through this approach information was collected through an interview directed to the general manager of the company that allowed obtaining a generalized knowledge of it; In addition, the financial statements were analyzed in depth through tools and techniques that allowed determining their current economic and financial situation. The results allowed us to know that it has defined its organizational structure, since it has a mission, vision and business values; however, it has not yet defined policies, processes and procedures for the proper performance of its collaborators' functions; thus, it also does not technically evaluate its financial statements, which generates an impact on its liquidity. Therefore, a financial management model was structured based on 5 phases: Phase I: Analysis and situational diagnosis, Phase II: Administrative planning, Phase III: Financial planning, Phase IV: Management and Phase V: Control