Modelo de gestión financiera para la optimización de los recursos económicos y financieros en la Escuela de Capacitación de Conductores no Profesionales de Automóviles y Motos “SAFEDRIVE” Cía. Ltda., de la ciudad de Ambato, provincia de Tungurahua, en el período 2015

Abstract

The present research aims at a model of financial management that permit optimizes the economic and financial resource, indoors of the School of Driver Training No Professional of Car and Motorcycles “SAFEDRIVE” of the City of Ambato, of the Province of Tungurahua. It was conducted a field and documentary research, from which it could obtain the financial statements of the organization, and those states underwent a respective horizontal and vertical analysis and financial indicators are also used, which is allowed to know how is find the organization, in the accounting and financial part. Knowing the results of the analysis, it was found that the company has a lot of problems in accounting part, in which in this research work, we have elaborated financial tools and of analysis for a correct management of the economic and financial resources. What we propose is the use of an integral balanced scorecard which is routing to the improvement of the organization. In conclusion, we say that there is no adequate financial planning for the development of activities within the company, not fulfilled, neither is done track the goals and objectives established in the planning as a consequence. It is recommended the application of the financial management model elaborated, in this research work for the company.