Retrospectiva Financiera y su incidencia en la toma de decisiones del Gobierno Autónomo Descentralizado Municipal del Cantón Mocha, Provincia Tungurahua, Período 2015-2018.

Abstract

The goal of the research work was to carry out a financial retrospective to the Decentralized Autonomous Government of the Mocha Canton for the time period 2015-2018. The purpose of this was to determine the incidence in the decision-making of the authorities, in the management and handling of resources and therefore in the fulfillment of the objectives proposed by the institution. The retrospective analysis was carried out through a diagnosis of the Financial Statements of the institution, applying the horizontal and vertical methods. The reason of doing this was to explain the percentage changes of representativeness of the accounts and their variation from year to year; as well as the application of financial indicators; that led to the determination of the financial economic situation of the entity. For the statistical analysis of the results got, the chi-square test was applied, through which the association between the variables "financial retrospective" and "decision making" was established. This leads to the conclusion that a financial evaluation has not been carried out, which prevents the efficient and effective assessment of the development of the activities. As well as not allowing decisions based on the financial reality of the entity. Therefore, it is finally established that the decision-making resolution by the authorities, was directly related to the points in which the Municipality needs to improve to consolidate itself as a stable organization with a view to growth.