Análisis de la retrospectiva financiera de la empresa pública Escuela de Conducción ESPOCH, CONDUESPOCH E.P., ubicada en el cantón Riobamba, provincia de Chimborazo, periodo 2014 - 2018.

Abstract

The objective of this research work was to perform an analysis through financial retrospective for decision making of the public company CONDUESPOCH located in the canton of Riobamba, province of Chimborazo, period 2014 - 2018. The methodology applied was non-experimental with a cross-sectional design, the research methods used were deductive and inductive, a field research was applied, as well as a documentary research, which allowed a complete analysis of the company. The research results show that the public company has most of its assets in the noncurrent, with a short-term debt of less than $ 6 thousand, so it is capitalized, on the other hand, the year with the highest income was 2015 with $ 230,772.25 and the lowest in 2017 with $ 56. 447.30, it has no cost of sales since all the expenses are attributed to the expense, the most representative account in this category is wages and salaries, finally 2015 is the only year with 21.28% profit, in 2014 and 2018 it is less than 1%, in 2016 and 2017 it presents a deficit of 21.92% and 111%. In this sense it is concluded that the public company maintains high levels of liquidity, that is, for every dollar it owes it has $ 7.00 to pay the same, for this reason, is that the deficit years can be overcome without inconvenience, also, the rotation of managers in the period analyzed generates as a result the fulfillment of objectives in the short term leaving aside the medium and long term which is what strengthens and allows business growth. The general recommendation is to consider this research as important inputs to improve financial management through correct decision making.