MODEL OF MANAGEMENT OF ECONOMIC RESOURCES AS AN ADMINISTRATIVE TOOL OF METALMECHANICAL COMMERCIAL SMES

Abstract

Due to the deficiencies in the management of economic resources of the metalmechanical commercial SMEs, a management model was developed that will contribute to the administration of economic resources of the SMEs in the sector, as a case study, the company Ambatol Cía was analyzed. Ltda., Since, it is a representative company in zone 3 of the country. The study presents a quantitative approach, since, economic and financial reports that contribute to its development were analyzed. In addition, a descriptive investigative scope was presented, because it details the peculiarities presented in the study. As a result, it was evidenced that the financial management of the company has a high level of indebtedness (96%, 69% and 68%), since, it depends on the sales of its inventory to be able to settle its debts with suppliers and more obligations. It is concluded that the financial management model focused on the projection of the financial statements and their ratios, in addition, the organization was made a Balance Score Card to direct and control the management.

Keywords: Financial Model, Balance Scorecard, Economic resources.

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