Contabilidad y Auditoria

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    La gestión financiera y su impacto en la rentabilidad de Farmambato Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-01) Mera Gómez, Angélica María; DT - Álvarez Jiménez, Elsy Marcela
    The companies that are dedicated to the commercialization of pharmaceutical products from their most primitive expressions to the most modern ones, have faced the problem that implies the administration of economic resources, the management of inventories and the optimization of the operative cost; All in the light of the great transformations of pharmaceutical chains, the emergence of new pharmaceutical laboratories and current pricing policies in medicine. That have given rise to the search for theories and administrative practices, that allow to obtain profitability and liquidity to the companies of the pharmaceutical sector. The company FARMAMBATO CIA LTDA looks for solutions to the problem of poor management of economic resources, because the process of economic globalization forces the company to be more competitive to be able to successfully face permanence in the market under the current conditions. The present study aims to demonstrate that an adequate financial management is a valuable tool to obtain greater profitability, which allows FARMAMBATO CIA LTDA to obtain reliable and reliable financial information; It should be noted that the pharmaceutical sector has faced drastic changes in profitability due to the uncontrolled growth of competition, policies of price regulation in medicine, which has become an opportunity to expel strategic alliances with shareholders, Advertising and publicity. So that the management makes right and timely decisions aimed at the economic development of the company, to stay in the competitive market of today. In relation to the above and as a measure to satisfy the need for FARMAMBATO CIA. LTDA., Is a company dedicated to the commercialization of pharmaceuticalproducts, for this reason the subject of this research, is called "Financial management and its impact on the profitability of Farmambato Cía.Ltda."