Modelo de gestión para el fortalecimiento financiero del “Proyecto de Inversión de Desarrollo” del Gobierno Autónomo Descentralizado de la provincia de Chimborazo

Abstract

This research work gives a Management Model strengthenning for a Investment Project of finance of the Decentralized Autonomous Government Developing at the Province of Chimborazo is defined, depending on the used tools, the political, social and economical context of the country in order to apply the model indicated above. In the second chapter, the macro and micro environment of the project is analyzed and diagnosed to know the current status of the Investment Project of Developing in order to understand affecting factors the project performance. In the third chapter, the design of a finance management model is proposed, depending on the requirements of the Developing Interamerican Bank, taking into account the tools of financial analysis (horizontal and vertical analysis). The obtained results in the indicators of the simplified Horizontal Financial Analysis by assigned Components POA in the project, besides there was a surplus of 0.07% ($ 5.346,00) in relation with the assigned, due to the programmed was not fulfilled. The Vertical Financial Analysis in the year 2012, the higher concentration of investment project was in the roads sector with 95%, where all the planned was not used (96%). It is concluded the need to raise an Operative Manual to establish rules and procedures to carry out the Program.