Propuesta de sistema de gestión financiera para la empresa ACKERMANN GmbH

Abstract

At Ackermann GmbH the lack of financial management and control of the use of resources is reflected in the lack of liquidity, profitability, and efficiency, generating consecutive losses for the organization. This is due to several reasons, among the main ones the lack of strategic planning, financial planning, and lack of information on management results to support the management's decision making. Therefore, a financial management system is proposed for Georg Ackermann GmbH, based on the need to improve the control of its finances, allowing it to use its financial resources more appropriately. This proposal is developed from a qualitative analysis based on financial management theory. At present, the company does not generate the results expected by the management and it is evident the need to improve the financial management for its development and survival in time. The theoretical-practical analysis will guide the process to achieve the proposed objective. The research is developed from the economic results of the period 2015 - 2019. Based on these and using different financial evaluation tools, to be able to perform a detailed analysis of the current situation, its strengths, weaknesses, opportunities, and threats. This information is relevant for the development of the final proposal. With this analysis and applying what is described in the theory on financial management systems, the proposal is developed for the company where planning will determine the guidelines to follow. The evaluation will oversee determining the continuous fulfillment of the proposed objectives and the control through the established scorecards. Finally, the whole process developed will generate the real and timely information necessary for correct decision making.