Retrospectiva y evaluación financiera para mejorar la rentabilidad de la empresa de Ingeniería Metalmecánica y Fundición del cantón Riobamba período 2018-2020.

Abstract

The Aim of this research was to analyze the retrospective and financial evaluation to improve the profitability of the Mechanical Engineering and Foundry Company IMSA-IMF of Riobamba city period 2018-2020. The scope of the research was descriptive-correlational with a mixed approach (quantitative-qualitative). The source of information taken into account were the financial statements for the years 2018-2020. According to the financial analysis carried out, it could be deduced that the company has an acceptable level of budget compliance in the years 2018 and 2019 but in 2020 there was a significant difference due to the closure of the company, decrease in sales and layoffs of employees. On the other hand, the gross profit margin on sales was 0.4% in 2018 to 0.8% in 2019, but in 2020 there is evidence of a decrease to 0.3%, despite these relatively low values the company has been able to cover its production costs, as well as administrative and sales expenses. The importance of allocating efforts in the sales processes, opens the possibility of improving sales channeling, in addition to maintaining financial monitoring and control acting as support for decision making when evaluating business cases so that the company can optimize its profitability through the proper targeting of resources. It is recommended to implement a software to record financial information in an agile way obtaining accurate data in a timely manner, so that the company's managers can know at any time their situation and condition in an updated- thus, it facilitates to make a business decision.