Elaboración de un plan estratégico financiero para el Gobierno Autónomo Descentralizado Municipal del cantón Baños de Agua Santa, provincia de Tungurahua para el periodo 2017 – 2020

Abstract

The strategic financial plan for the Municipal Decentralized Self-Government of Cantón Baños de Agua Santa, Tungurahua Province for the period 2017-2020, aims to evaluate the financial management of the institution, its solvency, liquidity and capacity to generate Resources, a FODA analysis was carried out for its development. In addition, the budget for 2015 was analyzed to define economic growth and thus to recover the past due portfolio, the procedure was carried out by written notifications that are delivered at the debtor's home, a second notification In which he is notified of his obligations to cancel immediately; Finally, if there is no response to the notifications, the legal process is established and as the last instance of the coercive process. It was possible to determine that the population does not have the culture of payment of its obligations also that the officials to appointment do not collaborate in the external collection of the economic resources. The use of collection strategies such as the implementation of a virtual platform will allow the consultation of the value and date of payment, as well as having an incentive plan for prepayments and thus reducing default arrears with the institution. It is recommended to use the proposed method through collection strategies according to the technological age to minimize the risk of having an uncollectible past due portfolio.