Modelo de gestión de procesos financieros aplicable al Centro de Investigación y Desarrollo de la Fuerza Aérea Ecuatoriana, cantón Ambato, provincia de Tungurahua, en el periodo 2015-2016

Abstract

The present investigation aims to design a Financial Management Model for the Center Research and Development of Ecuadorian Air Force (EAF) in Ambato Canton, Tungurahua Province from 2015 to 2016. This model will improve the financial processes besides, it will manage, monitor and use the Ecuadorian State allocated-resources efficiently according to the regulations and policies established by the Ministry of Finance, the Financial Services Division of EAF and the regulatory agencies. A diagnosis of the current institution status and the paperwork during its running was carried out. From the gathered data, a management model was designed using the management model structures such as learning, growth, internal and financial processes; they have to relate each other. Indicators and financial processes; they have to relate each other. Indicators and goals were used during evaluation so that the institution performance can be established. Having reviewed the literature of the management model, the management support, budget accounting, taxing treasury, financial and inventory processes were represented by graphs so that the financial section can be more efficient when executing the budget. We recommend to apply the financial processes posed in the proposal chapter with all the stages.