Diseño de un plan estratégico financiero (PEF) a la “Empresa Pública, Empresa Municipal de Agua Potable y Alcantarillado de Riobamba” del cantón Riobamba, provincia de Chimborazo

Abstract

Designing a financial plan (PEF) in EMPRESA PUBLICA, EMPRESA MUNICIPAL DE AGUA POTABLE Y ALCANTARILLADO DE RIOBAMBA" Riobamba canton, Chimborazo province were executed in order to guide, coordinate and monitor activities and thus achieve their goals. The qualitative and quantitative comparative method is an established method to study scientifically a small sample of research subjects was used. A participatory methodology so that the strategic direction of the company is the re\ult of a process of reflection and collective construction was adopted. It is concluded that the diagnosis made by collecting information from the EP-EMAPAR allowed to know the institutional philosophy, policies, rules and regulations; through inquiry we identified critical areas affecting financial development of the company. It is recommended applying the financial strategic plan to provide a structure according to the base of the company, through the implementation of cost accounting and design of financial statements; so managers can quantify the proposals made by marketing, evaluate their costs and make a financial analysis once a year, in order to meet the economic and financial structure and thereby assess the financial and operational performance of the company.