Plan de desarrollo estratégico financiero con la finalidad de reducir la mora patronal en el Instituto Ecuatoriano de Seguridad Social de la provincia de Morona Santiago

Abstract

This research is titled as “financial strategic development plan in order to reduce the employer’s default in the Ecuadorian Institute of Social Security of the province of Morona Santiago, it considers the default rate of 13,33%. The problem is the high rate of delinquency and its maintenance over the years, the realization of strategic financial plan was established. Concepts that are part of the theoretical framework as management, financial planning and strategic plan, mission, vision and goals necessary for the realization of the plan was identified, its methodological framework was based on descriptive research, inductive deductive method and the application of techniques and instruments such as the survey questionnaire, interview. The proposal was made by setting a goal of decreasing delinquency 2% each year which has been established as a strategy an advertising campaign, staff training and awareness of employers to fulfill payments to IESS within the prescribed period to which a budget of $374,456.64 was established, it represents 0,17% of total loans in arrears to the entity. It is recommended that the IESS director provides the support required to implement the financial strategic plan to reduce the employer’s default.