Planeación financiera para la óptima toma de decisiones sobre el manejo de capital de trabajo aplicada a la Asociación de Servicios de Alimentación Karanakuy Sumak Mikuykuna del Instituto Nacional de Economía Popular y Solidaria Chimborazo, ciudad de Riobamba, para el año 2015

Abstract

The Financial Planning for optimal decision making about the management of working capital applied to the Association of Foodservice Karanakuy Sumak Mikuykuna National Institute of popular solidarity economy of Chimborazo, Riobamba City 2015, It aims to consolidate mechanisms of production, marketing and other food services for public and private entities to assist the economic and cultural development. The methodology applied is defined as mixed type, directed applied and demonstrative. His quantitative approach is relate to finances, tools and indicators. The qualitative approach analyzes social development indicators. The main found deficiencies are major weaknesses in the areas of finance, accounting, administration and human resources. Therefore, it proposes financial planning tools to identify the actual situation of the company and anticipate problems. We conclude that ASOKARAKUNA is a popular and supportive gastronomic venture whose members do not possess knowledge of planning and financial management which could be a factor by which the association is directed to fail. Hence, the use of tools such as financial planning is recommended. It will allow the association to establish the basis of financial activities in order to minimize risk and seize opportunities and resources.