Diseño de un plan financiero para el Instituto Superior Tecnológico República Federal de Alemania, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

In the present graduation work a Financing Plan Desing for the Higher Education Technological Institute Federal Republic of Germany of Riobamba city, Chimborazo, province was developed to improve the decision making in the financing field, which will permit to determine the profitability, reliability and cash of the institution. Upon carrying out the Financing Plan, an internal and external analysis of the factors affecting the entity was carried out which permitted to determine the critical points of the Institution, the reason why the corporative objective obtainment is not attained. Then, its economic situation was evaluated through the vertical and horizontal analysis of the financing statements. Cash financing, planking and profitability indicators were applied to propose invoice statements for the last 5 years whose purpose is guiding the nanagers, based on an actual situational diagnosis taking as a basis the objectives, financing strategies to establish year operative plan to improve the financing management through the financing mission and vision definition. The implementation of the financing objectives and strategies are recommended to the authorities of the Institute with a strategic focus and targeting which will permit to carry out a team work through an effective communication channel which determines the corporative objective obtainment to make adequate financing decisions on the basis of its needs and requirements within the financing and administrative area.