Planeación financiera para la Empresa Industrias Metálicas Vilema, en la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

The main objective of this research is a Financial Planning for the improvement of the management of “Industrias Metálicas Vilema”, in Riobamba city, Chimborazo province, 2017 period. For the collection of information, interviews were carried out with the General Manager, accountant and casher. This way, it was also analyzed in a horizontal and vertical way, both the General Balance and the Income Statement, which allowed to determine the behavior of the accounts in previous years; within the findings it was determined that the company does not perform any type of financial planning, lack of inventory control, and generally for the decision making the financial statements are not analyzed; what leads to decisions are not appropriate. Based on the information obtained, we proceeded to design different strategies focused on accounts receivable, accounts payable, and inventory level; through the application of these, the fulfillment of growth goals is foreseen since this will allow you to solve your liquidity problems. Through the proposed strategies, the financial projection was carried out for 5 years, which shows the increase in profits with the implementation of these tactics. It is recommended that the financial planning model proposed in the study be implemented in “Industrias Metálicas Vilema”, since the use of the same aims to achieve high levels of profitability, as well as having an adequate control of the administration of the company.