Plan estratégico para mejorar la gestión financiera de la Empresa Ferretera “Su Fortaleza”, en la ciudad de Riobamba, periodo 2017-2020

Abstract

The present investigation was with the objective of realizing a strategic plan oriented to improve the Financial Management at Ferretera "Su Fortaleza" Enterprise, in Riobamba city, period 2017-2020. To ensure the proper functioning of the internal processes and activities of the hardware store, which will allow owners to achieve goals and objectives set. The development research was based on inductive, deductive and analytical methods that helped in the analysis from financial statements, generating a clearer and more precise approach, using techniques of interviewing the owner manager and customer surveys from hardware store, which allowed determining that the hardware store does not have a financial strategic plan. It developed a vertical and horizontal analysis of both Balance Sheet and Income Statement from enterprise and application of each one financial ratios, which allowed recognizing the real financial situation of the enterprise and identifying, among many things, incorrect management of inventories, little investment in advertising, etc. The financial strategic plan will allow to take advantage of the strengths opportunities, that according to the study could be determined as well as to optimize the resources from enterprises to achieve compliance with objectives, strategies, and goals implemented to the enterprise at levels of the organization, which it will improve its administrative and financial management.