La gestión financiera y su impacto en la rentabilidad de la empresa “FABITEX” de la ciudad de Ambato año 2015

Abstract

This paper has as aim to establish the importance of financial management inside a company, helping to understand and improve its profitability. Financial Management develops a tool that allows resources’ control, activities’ planning and future situations’ prediction, ensuring stable financial stages for the company. This project was elaborated in the company "FABITEX" in Ambato city, in order to determine how is its financial situation, for which was used financial analysis based on indicators as the main tool. The novelty of this work is that there aren't previous projects or studies of this kind realized in the entity. This project has a qualitative and quantitative approach, based on a field bibliographic modality, further was applied a survey technique formulated with 8 questions to the population established. The results acquired evidence the lack of interest that the company has in conducting a financial analysis because they don’t know the procedure for execution of this. As regard to the accounting information, the company do it in a traditional way, leaving aside the usefulness of analysis and interpretation of financial statements that allow in principle to set goals and evaluate the performance of the organization. Finally, a management model is posed that the company could follow to have a right financial management, the model consists of four phases: planning, tools, analysis and control.