Planificación estratégica financiera en Federación Deportiva de Chimborazo, período 2020-2023

Abstract

In this Degree Work, Strategic Financial Planning was designed in the Chimborazo Sports Federation for the period 2020 – 2023 to improve the financial, administrative management, and the budgetary economic situation through the minimization of the income generated by self -management. A situational diagnosis of the financial, economic, and fiscal news of the institution was made, using research tools and techniques such as the observation sheet, a survey directed at human talent, and the individual interview with the President, General Administrator, Financial Administrator of Ch.S.F. To determine the economic situation of Ch.S.F the vertical and horizontal analyses were applied respectively to the balance sheet and the income statement, in addition to using financial indexes, which reflected an excess in current expenditure, debts with creditors, and loss in the year 2018. Consequently, the analysis of the execution of the general budget of the Sports Federation of Chimborazo was performed. They were determining the amount modified, accrued, and the percentage executed in each of the programs established by the institution, interpreting a reduction in the budget since 2016 and obliging Ch.S.F in 2018 to earn more money than the State assigned, in addition to the decrease in the budget suffered by public entities for the year 2019. With the cleared panorama, financial strategies were developed aligned to improve the economic and budgetary situation. In the same way, an action plan was designed to guide and control the fulfillment of the objectives and established goals. It is recommended to implement the proposal to improve the economic situation of the institution committing all staff to continuous improvement and thus improve management for Sports Development in the province of Chimborazo.