Operational financial management model to improve the profitability of the manufacturing sector. Lycras Manía Case / Modelo de gestão financeira operacional para melhorar a rentabilidade do setor manufatureiro. Caso Lycras Manía

Abstract

This degree work consists of designing a management model and analyzing its effect on profitability. The investigation problem was identified as inadequate handling of financial information. For which a financial management model will be designed to improve the profitability of the manufacturing sector. In this way, it seeks to optimally use the company's resources and obtain profitability according to the sector in which it is developed. The research will be carried out through a mixed, non-experimental approach, the population corresponds to the main related parties of the Lycras Manía company and will use techniques and tools such as the survey, the interview, the structured questionnaire, and semi-structured, where the inadequate handling of financial information was evidenced; which was causing financial losses. After applying the vertical and horizontal analysis to the financial and income statements, it was determined that there are deficiencies in the inventory account, affecting its cash levels. Therefore, the development of the operational financial management model allowed to help the manager, providing him with truthful information for optimal decision-making, to know the real profitability of the company, ensuring its business progress.