Análisis del riesgo financiero en las empresas de construcción del cantón Riobamba, aplicando la gestión financiera, como mecanismo de mejoramiento de los recursos económicos. Caso empresa TUGALT Riobamba, período 2019.

Abstract

The objective of this study was to analyze the financial risk in the construction companies in Riobamba applying the principles of financial management as a mechanism for employment and use of economic resources. As a case study, the company TUGALT Riobamba was intervened, in the period 2019. Information was obtained from the database of the Internal Revenue Service (IRS), obtaining the list of companies that sell construction materials (wholesale hardware stores), in addition to the financial information provided by the case study company. Surveys and financial analysis were applied, respectively, in the analysis phase. For the research, qualitative and quantitative approaches were applied, non-experimental, documentary and bibliographic design, using inductive, deductive and analytical-synthetic methods, the level of research was descriptive. In the surveys applied to the 78 companies, it was possible to determine some errors that remain unaware of important issues such as liquidity, profitability and business indebtedness; while in the financial analysis carried out on the company under study, it was possible to establish that it maintains high levels of indebtedness, since 2019 the 86% of its assets were being leveraged by third parties; evidence of inadequate administration, since the volume of sales was not what was expected; generating a profit in the same year of less than USD 0.01 for each USD 1.00 invested. There is a need to have a financial evaluation model that allows making the right decisions in the management of resources, which will help identify financial risks, through the application of financial tools that will contribute not only to the case study company to meet its objectives and increase its profitability, but also to similar companies.