Diseño de un modelo de gestión financiera para la Junta Provincial de la Cruz Roja de Chimborazo, en el período 2017

Abstract

The present investigation aimed at designing a financial management model for the Provincial Board of the Red Cross of Chimborazo, for improving its profitability having the opportunity to optimize the costs and expenses of its activities and operations. For the fulfillment of the following investigation carried out the analysis of the economic- financial situation of the institution of the previous two years through the financial statements with the purpose of determining the necessary indexes through horizontal, vertical analysis and the application of the different financial ratios, such as liquidity index, indebtedness, profitability and activity which allowed obtaining a broader vision of the financial economic situation of the institution; with the information obtained, this model established and an analysis of the financial indicators carried out, for the fulfillment of the propositive framework the structure of the model and its elements are defined, through its analysis the strategies that are required for the institution to enhance its performance are determined; In the end, it concludes with the research carried out that allows us to take advantage of the strengths and opportunities that could be determined by observing an adequate performance and an optimal management of accounts receivable and accounts payable. The research paper recommends establishing, as a priority, the analysis of financial statements and the use of financial indicators to measure financial management and compliance with the objectives and goals set.