Gestión financiera y su impacto en la competitividad de las empresas comerciales de la ciudad de Ambato

Abstract

Juan de la Cruz is a company that is dedicated to the distribution in the mass consumption market throughout Ecuador, the influence of financial management and competitiveness within the commercial companies of the Province of Tungurahua is a study of wide interest, through financial ratios or indexes, the company Juan de la Cruz was analyzed and it was seen that in the portfolio rotation it increased, that the net profit performance decreased which has caused a decrease and loss of participation of the company in the market. The past due portfolio of companies is more difficult; the Central Bank of Ecuador projected for this year the Ecuadorian economy decreased 2% since the middle of last year, companies and businesses have felt a greater difficulty to charge customers who have fallen into arrears, which has increased the demand for specialized collection services grew. The methodology implemented in this research was descriptive research as a type, and as a quantitative study approach by conducting surveys to make this possible, the population is needed and shows with the study variables that are already defined. In the company Juan de la Cruz said study has as main objective the design of policies and processes for an adequate financial management within sales and improve competitiveness, this will be achieved through the theoretical foundation of financial management, a diagnosis of the companies commercial activities through the collection of information and an analysis of financial management through ratios through the financial statements of the company Juan de la Cruz.