Modelo de planificación estratégica para potenciar la competitividad y sostenibilidad de la licorería “San Viernes”. Un enfoque desde la contabilidad y auditoría.

Abstract

This research develop a strategic planning model designed specifically for the San Viernes liquor store of the Sucúa canton, province of Morona Santiago, using specialized tools in accounting and auditing. The methodology applied in this research was documentary and descriptive, allowing an exhaustive analysis of the business environment surrounding the liquor store. During this study and analysis process, the importance of responsible resource management and the promotion of ethical practices in all facets of the company's operation were emphasized. These elements are considered essential not only to ensure competitiveness in the market but also to maintain a high standard of integrity and corporate responsibility in a constantly evolving business environment. Among the main results of the study, it was determined that the liquor store has a net income of $35,506 annually and a significant debt load, underscoring the need for strategic approaches to improve profitability and manage debt. In addition, a strategic plan was developed for the liquor store that will allow the implementation of a management model aligned with its short medium and long-term objectives to improve the competitiveness and sustainability of the company in the liquor market. The main conclusions revealed critical aspects in the financial health of the liquor store, identifying key areas of improvement, especially in debt load management and operational efficiency. The importance of strategic and proactive financial management to address these challenges was highlighted.