Análisis financiero de la Dirección Distrital 14 d01 Morona Mies periodo 2019-2021

Abstract

The District Directorate 14 D01 Morona MIES, within the current regulations given by the Ministry of Finance, presents the economic-financial report issued by the E-sigef system for the period 2019-2021 according to historical data that evaluate the actual situation of the institution; concerning administrative and operational expenses, it is observed that it does not have indicators that evaluate the financial statements for proper decision making efficiently; therefore, the objective of this curricular integration work is to develop a Financial Analysis of the District Directorate 14 D01 Morona MIES period 2019-2021. The methodology was structured under techniques and methods that determined financial ratios, for its development was carried out through a diagnosis of the problem based on the application of methods, techniques, and instruments; according to the analysis of reports obtained by the E-sigef system, including financial balances, programs, and budget items. Therefore, methodological instruments were applied, such as the vertical analysis that calculated the percentage of participation by groups or subgroups, analyzing the most representative budget items for the institution; on the other hand, the horizontal analysis calculates the absolute and relative variation of the mentioned items, identifying the relevant changes that cause variations periodically; Finally, financial indicators of liquidity and solvency were applied, comparing on an annual basis the payment and debt capacity that the institution currently has with the different projects executed; finally, the calculation of budget execution was developed according to the current regulations of the Ministry of Finance. This financial accounting methodology will help the institution establish adequate management of economic resources by applying financial techniques and instruments, complementing its institutional strategic planning