Modelo de gestión administrativo - financiero para la estación de servicios “Cooperativa de Transportes Patria” del cantón Riobamba, provincia de Chimborazo, período 2022 – 2026

Abstract

The administrative-financial management model for the "Cooperativa de Transportes Patria" service station in Riobamba canton, Chimborazo province, period 2022 - 2026, aimed to establish powerful strategies that increase the level of profitability of the institution. This research followed a quantitative and qualitative methodology. Also, instruments such as surveys to collaborating partners and interviews addressed to the manager were necessary. As a result, the findings reported that the institution keeps empirical management and needs a business philosophy. In addition to this, the structure in the budget, planning and financial strategies need to be structured. This situation generates problems in managing the financial resource efficiently and effectively, which limits its partners' utility, preventing them from investing in improving the gas station, customers, or the cooperative in general. For this reason, developing a management model was essential to promote an organizational culture by diagnosing the current situation of the company. This procedure became the basis for an appropriate corporate philosophy and administrative and financial strategies contributing to the economic evaluation with indicators verifying the goals' achievement. To conclude, the service station needs to increase its profitability, the income is not enough to get a considerable margin for the partners' benefit, so a manual of functions and responsibilities was designed for each of the processes and procedures that the Service Station must implement. It is recommended that managers establish accounting and financial tasks through the annual operating plan with clear guidelines on how and when to deliver financial reports to management, making it more efficient in analysis and decision-making to increase the institution's income.