Diseño de un plan financiero, para el Sindicato de Choferes Profesionales del Cantón Colta, provincia de Chimborazo, periodo 2020-2024

Abstract

The objective of this research was the design of a financial plan for the Sindicato de Choferes Profesionales del Cantón Colta, Province of Chimborazo, period 2020-2024. Establishing strategies in order to achieve economic and financial sustainability that contributes to the development and growth of the Canton. Prior to the development of the Financial Plan, a survey was conducted and applied to the entity's management and operational personnel, through which it was observed that the design of a Financial Plan was necessary. Subsequently, it was carried out an integral evaluation of the financial statements through horizontal and vertical analysis, in order to determine the current situation of the Sindicato de Choferes and forecast its evolution in the future. The indicators of liquidity, solvency, profitability and indebtedness were analyzed to know the financial situation in which the entity is currently and in this way strategies were implemented to improve the economy and obtain better results. We considered it necessary to prepare the EFE and EFI matrices, which were of great help, since they allowed us to know in depth how the Drivers' Union is functioning internally and externally; a strategy matrix was developed, which has the necessary tools to comply with the strategies proposed. Based on the results obtained, a projection of the financial statements, a budget and a timeline for the implementation of the strategies were drawn up. As a last point, a budget of income and expenses. For all this it is necessary to design the Financial Plan, to obtain better results, the economy of the Union will not be managed empirically, taking into account the strategies proposed to meet the objectives and goals of the Union.