La planificación estratégica - financiera y su relación en los resultados de las microempresas del sector comercial de Guayaquil en el periodo 2020.

Abstract

Strategic planning and financial planning are essential tools at the time of making decisions from senior management, thus their application is fundamental for the development and growth of the entire company. So, the microenterprises being considered as one of the sectors of great importance in the production of the country, is necessary the application of these tools can guarantee their permanence in the market. Therefore, the objective of this work was to determine how the execution of strategic and financial planning affects the results of microenterprises in the retail commercial sector of Guayaquil city. For this reason, transactional research was carried out with a quantitative focus descriptivecorrelational reach, and a survey was applied to 60 microenterprises selected under the convenience sampling technique. For the processing of the data collected and to determine the correlation of the object of study, the structural equation model was used in the statistical system SPSS and its complement AMOS. The main findings show the results obtained by microenterprises have a direct relationship with the execution of strategic planning and financial planning and at the same time, it was determined that there is an unfavorable trend in microenterprises when carrying out planning.