Diseño de un modelo de gestión financiera para minimizar la cartera vencida en la empresa ELECTROPARC en la ciudad de Riobamba, provincia de Chimborazo, en el año 2022

Abstract

The design of a financial management model to minimize the overdue portfolio in the company ELECTROPARC in the city of Riobamba, province of Chimborazo, in the year 2022 was based on minimizing profitability in the company and ensuring the proper functioning of the processes and activities related to financial management, to achieve the proposed goals and objectives. The development of the research was based on the qualitative and quantitative method, where the statements of results such as the balance sheet were analyzed to determine a more accurate approach to the business situation, as well as surveys were conducted with the manager and employees of the company, which determined that the institution does not have a financial management model, which presents problems for decision making and does not allow improving the level of its profitability. In order to solve the problems, a horizontal and vertical analysis and the calculation of financial indicators were developed, where strategies were proposed through the contraction of the SWOT matrix, which allowed the establishment and policies directed in different aspects to develop financial projections for an estimated period of three years. It is concluded that the financial management of the company is affected by the high cost of sales of products, so that the profitability margin does not reach the level that is normally handled in the commercial sector, because the indicators of management and profitability are the ones that most concern the company and where they should focus as they are the corporate image, for which it is essential to take action regarding the improvement of indicators of payment to suppliers and portfolio collection, allowing the optimization of resources to ensure compliance with its objectives, goals and strategies implemented