ANÁLISIS ADMINISTRATIVO – FINANCIERO Y PLAN DE MEJORA PARA LA ASOCIACIÓN DE DESARROLLO COMUNITARIO Y MEDIO AMBIENTE NAMANDA, UBICADA EN EL BARRIO EL CAPULÍ KM 4 VIA A MALACATOS DE LA CIUDAD DE LOJA CORRESPONDIENTE A LOS AÑOS 2010- 2011

Abstract

The research topic entitled "ADMINISTRATIVE ANALYSIS - FINANCIAL AND IMPROVEMENT PLAN FOR THE ASSOCIATION OF COMMUNITY DEVELOPMENT AND ENVIRONMENT NAMANDA, LOCATED IN THE NEIGHBORHOOD CAPULÍ KM 4 VIA A MALACATOS LOJA CITY FOR THE YEARS 2010 to 2011" it is do for the purpose of making a clear review of the administrative and financial processes of the organization managing to control and minimize the external forces and eliminate those internal factors that prevent the proper development of the activities of the Association. To accomplish the goals set in the research was conducted a literature, through books, documents and Web pages that allow to know the different aspects of the macroeconomic environment at Country, Province, Canton and City, in which The Association maintains its activities, information that helped to develop the results. For development we used a set of tools and techniques in the analysis extremely important administrative and financial, so that the respective matrices was developed EFE and EFI that enabled the development of the FODA matrix with the appropriate combination of strategies, followed by Quantitative Ranking Matrix and identified where those that are extremely important for the organization to execute them, them we have the highest priority is the strategy number 1 with 6.98 it does mention the implementation of a new credit facility consisting of finance the purchase of tools, raw materials and study material for the production and economic development of the community and in turn optimize the portfolio turnover which leads to a sustainable increase of its working capital and improving the lifestyle of its users and that is more through this strategy would contribute to GDP growth and declining unemployment rates, with the results of the quantitative matrix was developed first six strategies in order that the Association implement each of these. The analysis of the economic and financial situation was made on the data of the financial statements of the years 2010-2011 such as: Balance Sheet and Profit and Loss Statement in which we applied the Vertical and Horizontal Analysis aimed to meet the financial performance of the different items, components and accounts; subsequently evaluated by applying the various economic indicators such as: liquidity, activity, profitability, debt and crisis. Thus it is shown that the association in the last two years resulted in a very good economic situation and stable since the income is much greater than the cost to obtain a surplus in each year of 20.21% and 16.10% respectively of total income which means a significant growth of the association, and we can also mention that in 2011 the current assets grew by 33.94% because it integrates accounts also have a positive change for the Association have the same contributed to the excellent service that today the organization provides to its users, also has a 95.68 and 44.12 dollars respectively, which shows a favorable financial solvency as it maintains sufficient liquidity to pay its obligations when due. Finally at the end of the administrative and financial analysis obtained the conclusions and recommendations that will enable the association to make the best decisions for their continued growth.