La planificación financiera y su incidencia en la rentabilidad de la Empresa “Enrique Ullauri materiales de construcción Cia. Ltda.”, de la ciudad de Catamayo, de la provincia de Loja.

Abstract

The objective of the present research was to determine the level of incidence about financial planning in the profitability of the Company “Enrique Ullauri Materiales de Construcción Cìa. Ltda.” It is located in the city of Catamayo, Loja province. The research contributed with the company to maintain a sustainable path within the business world, ensuring its stability and permanence in the market, providing a quality service with qualified personnel. On the other hand, it used the simple linear regression of the financial planning in relation with the profitability and tested the hypothesis, demonstrating that the financial planning is positively related to the profitability through the system SPSS. The value of R

~ xxi ~ 2 was 0.820; approximately the 80% of variability related to profitability that is explained by financial planning, which determined that when applying a financial management model allows optimizing financial resources and maximize the company’s value. Therefore, it concludes that the company has not carried out a situational study that shows its economic changes originated from one period to another to have a clear view of the current situation. Therefore, it recommends developing the financial management model proposed for the company because it will establish a monetary balance, improving capital and forging value to the organization.