Planificación financiera basada en la ejecución presupuestaria del período 2014 de la escuela de formación y capacitación para conductores profesionales del Sindicato Obreros del Volante de Esmeraldas

Abstract

This study as its main theme “Financial planning based on budget management for the period 2014, School of Education and Training for the Professional Drivers Workers Union Workers Of Esmeraldas”. The objective of the study was to develop a planning tool focused on financial factors associated with managing a budget and to thereby optimize economic and financial spending. The approach to the methodology of the study used inductive and deductive research methods, generating a constant analysis of all variables proposed in order to establish behaviors and correct any errors. We used interviews and survey as tools in a study sample of 16 participants, all male, aged between 35 and 60 years, with heterogeneous levels of education and socioeconomic status. As a result errors were seen in the realization and implementation of budgets; this is seen as being direct result of a lack of training in budget preparation and management. As a result of this research it was concluded that the institutions in experiencing problems associate with excessive overspending resulting in a decrees in liquidity which in turn blocks the possibility for the generation of investment strategies in the short and long term.