Diseño de un modelo de gestión financiera para la Agencia de viajes Julio Verne JUVER Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, en el período 2016-2017

Abstract

The present investigation is leaded to design a Financial Management Model for the Touring Agency “JULIO VERNE JUVER Ltd. Co.” For the improvement of its profitability, giving the oportunity to optimize the costs and spend in the majority of its activities. To accomplish the present investigation a financial situation analysis was made with the aim to determine the necessary indeces by means of the application of the different financial ratios such as: the liquidity ratio, debt ratio, operation and profitability ratuis, which allowed obtaining a wider vision; with the obtained information this model was determined and an analysis of the financial indicators was made. To accomplish the propositive framework and by means of its analysis, the strategies required are determined in order to the enterprise potentialize its knowledge and development. At the end of the investigation, some recommendations are planned with this process and it is concluded that with the investigation made will bring an adequate performance for the shareholders, by managing in an optimal way the accounts payable and receivable, and even by increasing the customer turnover according to the area, in which the enterprise is developed, a tactics through which will turn the shortfalls found into opportunities of development and growth.