Diseño de un modelo estratégico financiero en el Gobierno Autónomo Descentralizado Municipal del cantón Guano, provincia de Chimborazo

Abstract

In this research it is designed a strategic financial model for Decentralized Autonomous Municipal Government of the canton Guano, in the province of Chimborazo in order to take decisions effectively, since there are difficulties in the department involved. A diagnosis was made by analyzing the situation of the financial statements, the budget and proposal development that meets the requirements of the institution. It is proposed the implementation of strategies by applying the model designed with Microsoft Excel which consist in the general assessment from which the income statement and financial status are automatically generated, liquidity ratios, solvency and profitability are established, and representations of assets, liabilities, equity, income and expenses are also done by pie and bar charts. There are also a budgetary ID of incomings and expenses where light technique that helps to verify availability of requirements in the budget if spending is included and collecting in revenue. It is recommended to implement financial tools, implementing strategic financial model designed in this investigation, a periodic update and improve the proposed and comparative assessment and feedback control tables for the income and expenditure model.