Modelo de gestión financiera para mejorar la situación económica y financiera de la Empresa Pública Municipal Mercado de Productores Agrícolas “San Pedro de Riobamba” en el período 2015-2017

Abstract

This research designed a financial management model for the Enterprise Municipal Public Market of Agricultural Producers "San Pedro de Riobamba," which will serve as a management tool for a timely decision making and the use of resources in the process of planning, organization, direction and financial control, to improve the levels of efficiency and profitability. Horizontal and vertical analysis to the financial statements, was a comprehensive and detailed, financial diagnosis, which is part of the strategic map. The survey and interview to the executives and officials of the financial area of the enterprise were used as tools to get information with which management model was designed. Financial management model proposed the implementation of strategies to improve the financial situation in the Enterprise Municipal Public Market of Agricultural Producers “San Pedro de Riobamba”. This research concluded that, the design and application of the financial management model, will contribute to the definition of strategies for a timely decision making, minimizing risk and taking advantage of opportunities, through the planning, evaluation and appropriate financial control. It recommended to implement this model that will allow the improvement of the management enterprise.