Evaluación financiera al Centro Ecoturístico “Achik Ñan”, de la comunidad de Chimborazo, parroquia San Juan, cantón Riobamba, provincia de Chimborazo, periodo 2016

Abstract

This Research is about The Financial Evaluation of the Achik Ñan Ecotourism Center of the Community of Chimborazo that has been carried out with the objective of knowing the financial performance of the Center. The evaluation was carried out through the application of horizontal and vertical analysis methods which allowed to know the influence of the different accounts that make up the financial statements, from the application of these tools it was determined in what percentage it has increased or decreased the economic resources; In addition, it was necessary to apply financial indexes to obtain concise and accurate data of the situation in which the institution's finances are located. The results obtained from the evaluation reflect the adequate management of economic resources despite the fact that Accounts Receivable must be better controlled since the percentages of basic services show alarming amounts if the activities of the Center are taken into consideration. The Achik Ñan Ecotourism Center, carries out its operations in accordance with generally accepted tax regulations and accounting principles, demonstrating that the accounting process is backed up with the proper documentation. It is recommended the continuity of the financial processes with which they have developed the operations because the structure that is maintained is convenient for the type of activity that the Center performs.