Análisis y evaluación a la gestión financiera de la Dirección Distrital de Educación Loreto - Orellana 22D02, del cantón Francisco de Orellana, provincia de Orellana, periodo 2014 - 2015

Abstract

This research aims to make an analysis and evaluation of the financial management of the District Department of Education Orellana Loreto -22D02, Francisco de Orellana Canton, Orellana province, 2014-2015. In this regard, it is necessary to highlight the evaluation and financial analysis for decision making which enables to display the management of the entity by means of scientific methods, such as: the survey- based technique, checklist, direct observation, and SWOT matrix, where it was made evident the strengths, weaknesses, opportunities and threats established by the administrative, financial, technological and human capital. In the proposal a horizontal and vertical analysis of the accounting balances of the executing unit is conducted in order to later, apply financial management indicators concerning to autonomy, dependency and efficiency concluding that the financial management of the District Department of education N022D02 lacks of financial autonomy because the entity is a subsidiary of the Education Ministry and it is subject to the state budget. It is recommended to have financial statements to know the progress on programs and scheduled projects based on the objectives of the Education Ministry through the design and implementation of budget indicators.