Análisis del plan operativo anual de la Federación Deportiva Provincial de Bolívar, para determinar el cumplimiento financiero, aplicando el sistema DuPont, período 2019-2020.

Abstract

The goal was to carry out a critical analysis of the Annual Operational Plan of the Provincial Sports Federation of Bolívar to determine financial compliance applying the DuPont System in the period 2019 - 2020. The research was descriptive and correlational design. A deductive and analytical methods were used. The research approach was mixed. It means that it was qualitative and quantitative. The study population was the financial statements, the Annual Operating Plan, and the administrative staff. The sample corresponds to the financial statements and the Annual Operating Plan years 2019 and 2020, all the administrative staff, and the analysis unit is the Provincial Sports Federation of Bolívar. The techniques used for the recollection of information were observation and a survey. The instruments were direct observation, financial diagnoses, and a questionnaire. Financial analysis was carried out through the financial ratios and through the application of a survey to the administrative servers, performing the correlation of the variables and statistical analysis through the SPSS 26, determining results to check that there is a correlation between the variables. However, it was essential that strategic planning was carried out, designing strategies, and evaluating the fulfillment of activities with more precise performance indicators. Taking into consideration that it is a government entity whose budget depends strictly on the allocations of the central government. It was found that efficiency in financial compliance adequately affects the execution of the Annual Operational Plan of the Provincial Sports Federation of Bolívar in the period 2019 - 2020.