Propuesta de mejora al modelo de gestión financiera de corto plazo empleado por la Empresa Eléctrica Regional CENTROSUR C.A. periodo 2017-2020

Abstract

The development of this research work called "Proposal of improvement to the short term Financial Management Model used by Empresa Eléctrica Regional CENTROSUR C.A. period 2017-2020" has been framed in an initial diagnosis of the current Financial Management maintained by the Company based on macro processes by levels, thus determining the need to suggest an update. For the construction of the proposed Model, strategic and financial tools have been used, as well as the application of the Internal Control Regulations issued by the General Comptroller's Office, thus evaluating environments that have generated answers to questionnaires applied in the financial area, defining the activities that the different actors perform in the area; also, by means of flow charts, the processes that need more attention have been identified as key for the achievement of the main objective, emphasizing a more coordinated planning, with monitoring standards and constant follow-up. Thus, the proposal of the Model is a compilation of the changes proposed by each stage of analysis according to the deficiencies that have been presented.