Modelo de gestión administrativa - financiera para comercial “Hidalgo Castelo” ubicado en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The objective of this research work was to develop an Administrative-Financial Management Model for the Commercial "HIDALGO CASTELO" located in the city of Riobamba, Province of Chimborazo, in order to organize the administrative area and perform a correct analysis of the financial statements through indicators, where the research conducted will allow having a correct administrative process. It worked through a qualitative approach methodology, of descriptive type, and with the application of different techniques and instruments for the collection of information. The SWOT matrix was determined, in order to determine a better solution and achieve efficiency in all resources, the interview with the management area was also carried out, and a survey of the operative area in order to establish the problems of the commercial company. In addition, as part of the diagnosis, the review and study of the financial statements were carried out in order to identify financial indicators such as solvency, liquidity, indebtedness, and management. Thus, obtaining results focused on timely decision-making, since the level of assets makes up 58% of the company, while 25% of current liabilities. Thus, the management of these resources justifies the proposal of a model that improves their treatment. It can be concluded that the presentation of the Administrative-Financial Management Model for the Commercial "HIDALGO CASTELO" helped to visualize the results that can be obtained in the long term and also includes the updating of administrative processes, on the other hand, the financial analysis is structured in order to have clear investment and financing decisions.