Evaluación a la gestión financiera y presupuestaria de la Empresa Avícola Sierra Fértil, cantón Salcedo, provincia de Cotopaxi, período 2016-2018

Abstract

The present evaluation to the financial and budgetary management, through the measurement of the financial statements of the Poultry Company Sierra Fertil, Canton Salcedo, province of Cotopaxi, period 2016-2018, has as objective the optimization of the resources for the taking of decisions in a framework of efficiency and effectiveness. In the investigation an interview was made to the manager, as well as surveys applied to the managers and personnel of the organization. The results showed that in the organization the decision making is made empirically based on experience and without any kind of guiding instrument. Additionally, it was determined: the need for an evaluation of the financial and budgetary management of the entity. The evaluation analyzed the variation from year to year, the composition and structure of the available resources, being able to identify that the entity has growth during the 2017 period and a decrease in the financial solvency in 2018, with a progressive leverage on the part of the passive and a ROA of 0.49% in the last year. It is recommended to perform financial and budgetary management evaluations periodically, in order to measure compliance with the planned and make financial decisions with the objectives set in the organization.