Análisis financiero y su incidencia en la toma de decisiones en la fundación cultural y educativa Ambato

The Ambato Cultural and Educational Foundation is a nonprofit institution dedicated to providing educational services for Ambateña and Country Centre community this research study aims to develop a Financial Management Model for Decision Making to carry out and evaluate timely decisions external and internal variables that may affect the effective development of the Foundation. This work was based on the collection of financial information for decision-making, using tools such as: observation, survey and interview, which were applied to the administrative staff to know the reality of the Foundation and an assessment of finance determining critical areas and you can implement action plans to improve performance. Financial management aims at effective (effectiveness + efficiency) handling the administration of the assets of the institution within a balance of risk and return criteria guidance to make timely financial decisions that ensure the availability of sources financing. In establishing a financial management model aims to improve the decision making of the institution and in the last year has generated negative results in its financial reporting by increasing educational offer public and private cheaply and control by the State in this considered public service. With financial information and conducting, a situational analysis allows implementing strategies that financial conditions are favorable for an institution for a specified period. It has therefore been proposed as a model proposed financial management and in this way contributes to the performance of the administrative, management strategies and tools to make decisions for the development of the Cultural and Educational Foundation Ambato serving the community. La Fundación Cultural y Educativa Ambato, es una Institución sin fines de lucro, dedicada a brindar servicios educativos para la colectividad Ambateña y del Centro del País, la presente investigación tiene como objetivo de estudio elaborar un Modelo de Gestión Financiera para la Toma de Decisiones, que permitan realizar y evaluar de manera oportuna las decisiones de las variables externas e internas que puedan afectar al desarrollo efectivo de la Fundación. El presente trabajo, se basó en la recolección de información financiera para la toma de decisiones, mediante herramientas como: la observación, encuesta y entrevista; que fueron aplicadas al personal administrativo, para conocer la realidad de la Fundación y realizar una evaluación d