Modelo de gestión financiera para el Grupo Ferretero “San Pedrito” del cantón Riobamba, provincia de Chimborazo, período 2023-2027

Abstract

Grupo Ferretero “San Pedrito” lacks a solid financial structure and not even carries out financial analysis, which is why the decisions are mostly empirical, therefore, the objective of this study was to design a financial management model focused on the optimization of economic and financial resources for Grupo Ferretero “San Pedrito” located in Riobamba canton, province of Chimborazo, period 2023-2027. The methodology was implemented with a qualitative and quantitative approach with a non-experimental cross-sectional design. The population considered was the company's staff, a documentary, field and applied research was used to obtain necessary information through methods, techniques and instruments such as surveys applied to the staff and an interview with the owner that allowed a direct approach to the company. Through the diagnosis, it was determined that the company does not have a financial management model that helps decision making, there is no type of financial evaluation, the profit margin has been decreasing, nor do they have strategies to increase sales and there is no training for workers. It can be concluded that the company, by not having a financial management model, does not have an efficient financial structure focused on the optimization of economic and financial resources that helps in decision making, which impedes the development of the company and its growth. Therefore, a financial management model has been proposed with payment, collection, credit, financing and financial policies according to its reality and needs, reflecting as a result the projections of the financial statements in which it was possible to increase indices such as ROE to 4.98% by 2027 and finally a traffic light system for adequate control.