La planificación financiera y su incidencia en la rentabilidad de la empresa Bluecorp S.A. año 2022.

Abstract

This research work was developed in Bluecorp Company, in Babahoyo city, Los Ríos province. The company with a cut in December 2019 has serious liquidity and debt problems, which directly affects its solvency and profitability; therefore, the author proposes the execution of a long-term Financial Planning for the years 2020 to 2022, which contributes with adequate financial administration, control and correct decision-making. Starting from the analysis of the financial information of historical data from 2010 to 2019. Using the financial index method and the analysis of the administrative tools: Pestel, FODA, Porter´s five forces, the strategies were developed to build a Balanced Scorecard using measurement and compliance control indicators that allowed the construction of Financial Planning. For the projection of sales and cost of sale, the percentage increase method was taken as a reference. The projection of its financial statements until 2022 was made. Finally, upon obtaining the results, it is concluded that the Bluecorp Company by 2022, it will have sufficient liquidity to cover its obligations, it will have a positive working capital, and it will obtain a greater profit margin, so it is recommended to execute the Financial Planning model proposed by the author, which will facilitate adequate control administrative, will improve liquidity and profitability, considering the reduction of expenses as a preponderant factor for efficiency in meeting the proposed objectives.