“Modelo de gestión financiera de la compañía de transporte escolar e institucional Nuevo Amanecer “TNA” S.A. del cantón Colta, provincia Chimborazo.”.

Abstract

The financial management model of the new Amanecer School and Institutional Transportation Company "TNA" S.A. in the Colta canton, Chimborazo province, was developed to make efficient decisions to provide top management with precise and concrete information about the institution's economic and financial scope. The research involved the application of methods, techniques, and instruments such as interview guides, questionnaires, and financial statement analysis, which allowed identifying the lack of an administrative tool that defines process compliance, an outdated collection system leading to low profitability, decisions made without technical foundations, shareholders, technology outdated, and the absence of advertising campaigns or service promotion. This study designed a financial model to solve these problems by employing strategies to preserve the shareholders' integrity, units, and their clients, with policies focused on managing the company revenue and expense accounts. The objective is to safeguard resources and mitigate the inherent risk involved in diagnosis conducted on the company's financial statements determined its current situation during the 2019 and 2020 periods, thus finding shortcomings that do not allow the company to have financial, economic growth and do not admit that managers can make the right decisions regarding the management of it. It recommended conducting frequent diagnoses of the company's financial and economic management to maintain proper control over actions performed in different areas to achieve its goals through appropriate decision-making tools.