Modelo de gestión administrativa financiera para mejorar la rentabilidad de la empresa Donoso Constructores cía. Ltda., de la ciudad de Riobamba

Abstract

This research work aimed to elaborate a model of financial administrative management for the company Donoso Constructores Ca. Ltda. in Riobamba by applying tools that allow the improvement of the company's profitability. For its elaboration, the bibliographic research of several terms related to the proposed topic was carried out, and the objectives and the respective justifications were defined. Regarding the methodology, descriptive and field research were used, supported by the inductive-deductive method, for the collection of essential information in the instrument’s elaboration for the financial administrative management model; initially, the organization chart and functions manual were designed, after which the processes of the administrative, accounting, and operational areas of the company were defined. After that, the processes of the administrative, accounting, and operational areas of the company were defined to finally present models of financial analysis, including the vertical analysis that establishes the impact of an account in a period of time and the horizontal analysis that determines the growth and decrease comparing in uniform periods. The necessary financial indicators were applied to establish the health of the company prior to decision-making. In conclusion, the construction company has been managed with an empirical administration, where there have not been considered controls, responsible parties, or elements that allow to establish its correct operation; so, it is recommended to apply the administrative and financial instruments starting with the socialization of the employees for their subsequent application.