Modelo de gestión financiera para la constructora Santillan Rivera Cia. Ltda, cantón Riobamba, provincia de Chimborazo

Abstract

This research was developed with the purpose of establishing control measures about the economic and financial resources of the construction company Santillán Rivera cita. Ltda., Riobamba canton, province of Chimborazo, for it is proposed the development of a model of financial management, for the effect of the investigative work a methodology with mixed approach was established Qualitative and Quantitative, beacuse it has data and qualities of the problem, in addition, the bibliographic - documentary investigation facilitated the conceptualization of the different topics and subtopics related to the financial management of the company, whose foundations were based on criteria of scientific authors of books and digital magazines. For the collection of data, it was necessary the application of several instruments, such as surveys and interviews directed to the personnel and clients of the construction company, it was obtained that the company does not have a Financial Management Model that allows the optimization of economic and financial resources, in addition, a current diagnosis of the company was made using the SWOT analysis and financial and economic analysis through the horizontal and vertical analysis, calculation of NOF, Working Capital, and financial ratios. The results obtained were used to determine the shortcomings that led to indebtedness, overdue portfolio, low sales, lack of capital, high financial expenses, and a decrease in net income. The present management model is based on the analysis of financial statements, diagnosis of the company's situation, and redesign of the business philosophy that helped develop new financial policies and strategies such as increasing cash, properly managing production costs incurred in civil works and indebtedness, and training personnel in portfolio recovery. It is recommended to implement the strategies and activities studied for the proposed management model that will contribute to the maximization of profits with proper decision-making.