Planificación financiera y su incidencia en la rentabilidad de la Asociación “Emprendedores 21 de Abril” de la ciudad de Riobamba, provincia de Chimborazo, año 2017

Abstract

This research project aims to conduct a "Financial Planning and determine its impact on the profitability of “Emprendedores 21 de Abril ”Association of the city of Riobamba, province of Chimborazo, 2017 ".To do this work surveys were directed to the members, interviews conducted to the president, association manager, as well as the opinion of experts, analysis of the financial statements to know the current situation and the financial and economic position, which it was vital to determine the account participation and make the projections within the years proposed by the work. As a result, it was found that the organization has significant changes in the financial situation during the periods studied, it doesn`t perform a prevention and control of finances and the planning is not prepared in a technical way. Subsequently, a SWOT matrix was applied, which was the central axis for the design of strategies, the most relevant is to take advantage of the external financing to improve machinery and facilities, a balanced scorecard and a timetable for implementing strategies such as control tools, and a financial study that determines the investments to be made and the results they entail. It was obtained that the proposed financial plan determines that the investments and strategies to be applied within the organization will have a positive impact where an increase in profitability will be obtained during the projected years, it is recommended to apply the present investigation in order to increase yields and consolidate the organization.