Diseño de un modelo de administración financiera para la optimización del capital de trabajo de la Empresa Cemento Chimborazo C.A. de la ciudad de Riobamba, para el año 2013

Abstract

The financial management models are considered as a necessary tool for the optimization of resources; even more so when it comes to industrial enterprises where it requires greater attention to working capital which they work, and financing in short term. This research work is structured under four essential phases: initially, the theoretical support was studied on financial management models and working capital of enterprise and with the necessary knowledge to apply it in studied industry. Then it proceeded to perform a financial diagnostic to identify the situational status of company. Subsequently, though the proposal of new ideas and general strategies, were directed possible scenarios in the working capital administration and its optimization. Determined the indicators that would reach if the proposed model is run, these indicators were compared with the results obtained without the implementation of the strategies. Finally established conclusions and recommendations where is highlighted why of each content in proposal.