“Modelo de gestión administrativo - financiero para la empresa productora y comercializadora de lácteos "Darilac", cantón Salcedo, provincia de Cotopaxi, período 2022 - 2026.”

Abstract

This research aimed to design a Financial Administrative Management Model for the Dairy Producer and Marketer Company "DARILAC" to increase profitability by efficiently using administrative and financial resources. The methodology for this research involved a quantitative and qualitative approach, in addition to applying surveys and interviews that were essential for data collection. On the other hand, the SWOT matrix was necessary to analyze the macro and micro-environment. This analysis helped determine the company's shortcomings. A horizontal and vertical analysis was also applied, as well as the use of financial indicators. As a result, certain problems could be evidenced, such as excess liquidity in the short term, lack of collection and payment policies, low level of inventory turnover, and low level of profitability, among others. Therefore, this model of financial and administrative management will contribute to better control in the company and increase profitability and reduce inventory turnover time in the coming years through the strategies and policies proposed in the model. Due to this, it is recommended that the company implement this model in its activities to improve its management and make sound decisions for the organization’s benefit.