Análisis de la gestión administrativa y financiera de “Federación Deportiva de Chimborazo” de la ciudad de Riobamba del periodo 2020-2021

Abstract

This study was presented with the main objective of carrying out an analysis of the administrative and financial management at the Sports Federation of Chimborazo (FDCH) located in Riobamba city in order to improve the distribution of financial resources to be able to determine its current situation. A mixed approach methodology was used through a type of field research, and the main methods and instruments such as surveys and interviews to determine the current situation of the organization and technically detail the use of resources either in the certain memorandum accounts and especially the leverage decision that has been taking place within the institution, thanks to the use of instruments for collecting information, it was possible to verify through the legal documents presented to the control organizations a point of view about the destination and use of sources of financing of the institution obtaining as main results the financial analysis by applying both horizontally and vertically for the identification of financial ratios, and the determination of the financial operational needs and working capital that the organization possesses. These results were obtained from the years 2020 - 2021, taking as a reference the continuous development even during the pandemic without disabling their accounts. Thus, concluding that the institution must currently apply timely strategies to improve its performance and must be carried out under a programmed scheme for the adequate allocation of resources that motivate operating costs and reduce superfluous expenses. It is recommended that the use of the analysis information can be socialized to maintain uniformity in the different departments of the institution.