Planeación financiera de la Fundación Familia Salesiana, de la parroquia Salinas, cantón Guaranda, período 2019-2020

Abstract

The purpose of this research work is to carry out a financial planning for the improvement of the profitability of the Salesian Family Foundation, of the Salinas parish, Guaranda Canton, 2019-2020 period. The procedures used in this work are surveys of administrative employees and the review of the financial statements of the foundation. With the collection of data from the foundation a precarious accounting system was determined, the poor management of the financial statements was observed, which does not show the real capital that the foundation owns and the poor decision making regarding the distribution of the money for expenses and investments. The proposal is based on the application of financial assumptions in which I use the method to raise the level of sales in this it is observed that the foundation in a percentage of increase in sales by 2% does not need any external financing factor, while if you apply 5% growth in your sales it was observed that you need external funds to be able to increase your profit. The results indicate the feasibility of carrying out the present financial planning in which it is concluded that: it will allow the foundation to properly use the financial statements and the correct management thereof to have an address towards improvement in the financial decision making showing the correct and necessary figures to use in the requirements that are desired by the foundation. It is recommended to apply the financial planning of the foundation so that it can have a stable financial direction helping to reduce costs in their expenses and thus obtain an improvement in their profitability and the achievement of their short-term objectives.