“Propuesta de un plan financiero para incrementar la rentabilidad de la constructora “Del Alba Constructora. Cia Ltda” de la ciudad de Riobamba para el año 2021-2022.”

Abstract

The construction industry sector has been one of the protagonists of the growth of the Ecuadorian economy, since for some years it has played an important and preponderant role. The construction company Del Alba Construcciones Cia, Ltda during ten years of trajectory has positioned itself as one of the most prestigious real estate companies in the market in the city of Riobamba. The characteristics that highlight its work in the market are: the construction of all types of residential buildings: family houses, multi-family buildings, old people's homes, convents, also includes remodeling of existing buildings. In this sense, the main objective of the research was to design a financial plan to increase the profitability of the construction company "Del Alba Construcciones Cía., Ltda." in the city of Riobamba, province of Chimborazo. The present research work was carried out with a mixed approach, using exploratory and descriptive types of research, in addition, a bibliographic- documentary type of research was applied. Among the main results of the research is the proposal for the design of the financial plan, which aims to generate fundamental changes in the decision-making process of the company "Alba Construcciones Cía. Ltda.", to enable the correct use of all available resources, allowing to achieve a competitive virtue in the commercial and financial field, and making it easier to achieve the goals and objectives proposed in search of constant development. The main conclusion is given in the increase of the profit and profit obtained during the studied periods, in this sense, the gross profit margin indicates that in 2018 a share of gross profit on sales of 21% was obtained and in 2019 it was 24% and in case of the application of the proposed plan there will be an increase of 1.06%.