Modelo de gestión financiera para maximizar la rentabilidad del centro de acopio de leche “Productores San Pedro de Licto”, periodo 2020-2021

Abstract

The present curricular integration study entitled "A Financial Management Model to maximize the profitability of the milk collection center "Productores San Pedro de Licto", period 2020-2021" aims to design strategies to maximize profitability, the investigative approach is mixed, since qualitative and quantitative variables are analyzed, the level of research is descriptive and explanatory, the research design is non-experimental, and the type of study is cross-sectional. The results obtained through an exogenous and endogenous analysis show some opportunities that can be taken advantage of and threats that n ed to be considered to mitigate their impact. In the same way, among the main weaknesses, it is observed that the association does not have updated strategic guidelines, nor indicators of Management does not have a defined chart of accounts either, in terms of the market it does not have fixed customers and the price per liter of milk is low. In relation to these findings, some strategies were proposed that are directly related to both the organizationa1 strategic objectives and therefore with the mission, as well as with the four perspectives of the balanced scorecard, each of the strategies were operationalized through a plan. of action, in which the activities are broken down sequentially to start them up, each one was also quantified and a total was calculated, in order to budget it, in the same way, following the methodological scheme, indicators were proposed that allow measuring the development of each of the formulated strategies. It is concluded that with the application of the financial management model proposed for the San Pedro de Licto Producers Milk Collection Center, it will allow to contribute to the maximization of profitability by improving internal processes, increasing learning and growth, and considering the client's perspectives.