Estructuración de la administración financiera en una compañía exportadora de madera de balsa : caso COBALSA.

Abstract

The cultivation of balsa wood occurs in the subtropical jungle, and is considered a very important item in the Ecuadorian economy; It is identified with the Nandina tariff subheading 4407.22.00.00, under the description of Virola, Imbuia and Balsa. At world level, Ecuador is the largest exporter of balsa wood to China; However, despite its notable participation in the international market, through the commercialization of balsa wood, in 2012 and 2013 it experienced a drop, which directly affected COBALSA COMPAÑÍA INDUSTRIAL DE BALSA SA, which is a medium-sized company domiciled in Ecuador, whose economic activity lies in the commercialization of raft in presentations of: blocks, flexible panels, and rigid panels of different thicknesses. Based on this problem, it is decided to implement a financial department in COBALSA, in order to generate significant changes in the operation of the business, through which it is possible to increase the competitiveness of the company in the market. For this, an experimental investigation with a descriptive scope has been selected, whose design is the pure experiment, using techniques such as direct observation and the interview. Among the changes that the application of the proposal implies, are: the elaboration of a manual of functions and procedures, the redesign of the organizational structure by means of the conformation of the financial department, all this with the purpose of having greater operational capacity to manage monthly approximately 600 transactions, so that the profitability of the business is high, clearly understanding that there is a close relationship between the benefits of an investment and the resources that have been used for a project.