Análisis de la información financiera en el Sindicato de Choferes Profesionales Caluma, períodos 2015-2017, para el diseño de un plan financiero.

Abstract

This work had the objective to analyze the financial movement in the professional Drivers union of Caluma during the period 2015-2017, that serves as a tool for the development of a financial plan to meet the goals and objectives proposed. The research was of a non-experimental type, with a longitudinal design, of mixed focus and the scope of descriptive exploratory research. For the diagnosis of the current financial situation, the vertical analysis, the horizontal and by indicators of the financial statements were applied. As a result, it is determined what the most significant accounts are in the financial structure and its variation from one year to the other that reflects the financial administrative management of the institution. It was concluded that the trade union does not represent information in accordance with the current accounting norm that allows to generate structured adequately financial statements which cause financial information to be generated according to the accountant's criteria, liquidity risks and operational are presented that if they are not corrected on time, will affect the normal development of the activities so it is recommended that the financial information must be presented periodically, complying with the established norms, it is necessary to apply the suggested business policies and proposed financial planning to improve financial performance short-and long-term.