Modelo de gestión financiera para la Casa Musical Macroshow de la ciudad de Riobamba, provincia de Chimborazo, periodo 2014

Abstract

This thesis is a financial management model for Macroshow music store, located in Riobamba city belonging to Chimborazo province during 2014. The main purpose of this study is to identify the most suitable strategies to the current financial and economic situation of the company. Macroshow musical store is located in Riobamba city at Unidad Nacional Avenue between Lavalle and France streets. The company has not stablished basic aspects of financial character since it started, by the contrary, these aspects are handled empirically, such situation has caused a strong impact on sales which despite to remain constant, they lack of a growth projection. The company has been assisting its customers in the city for a long time, it has achieved and important market position, however, it lacks of strategies able to make it generate more sales as well as to manage their costs more efficiently, which does not allow the company generates growth in profits. Another problem that this music store goes through; is the lack of knowledge about indicators, both, in its formulation and interpretation, which makes impossible to measure or get well informed about the current situation for which the company is facing, in turn this makes impossible to take action and plan strategies, added to this, the lack of awareness of its financial structure. This research obeys to both, a qualitative study since it will enable to understand the phenomenal and its characteristics, mainly, regarding to financial procedures; and quantitative study pattern because the analysis of horizontal and vertical financial statements will be carried out, additionally, indicators and growth rates will applied. The outcomes of this researches indicate that the Company possesses high liquidity, in terms of inventory turnover, it is 39 days, which is a good indicator for a commercial enterprise, regarding to solvency, activity and profitability, in the same way, with the indicators analysis and both, horizontal and vertical analysis, strategies based on strategic perspectives and objectives were designed, these, have a baseline that will improve the management of the company. It can be concluded that this financial management model which has been designed, will enhance management by having a base and goals addressed to the growth of the company.