Gestión financiera de la liga deportiva cantonal de Pueblo Viejo en el periodo 2022.
| dc.contributor.advisor | Onofre Zapata, Ronny Fernando | |
| dc.contributor.author | Quinto Nieto, Maely Marcella | |
| dc.date.accessioned | 2023-11-13T03:27:28Z | |
| dc.date.available | 2023-11-13T03:27:28Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15240 | |
| dc.description | This case study based on the financial management of the Cantonal Sports League of Puebloviejo in the period 2022 is an analysis of the financial situation of a public sports institution. Problems related to the management of financial resources were identified, the most important being the current situation of the accounting area, budget cuts and the management of financial information for the management of resources allocated by the Ministry of Sports. After the conceptualization corresponding to management and finances, the descriptive methodology was applied through financial analysis and budget evaluation, using the Dupont Model on financial statements and a quarterly budget execution report. It was determined that the financial ratios used with the Dupont Model are applicable to public entities to evaluate cash flow and current assets rather than ratios related to earnings. On the other hand, the quarterly reports corresponding to the period 2022 showed that the institution has managed to adapt to the irregular budget allocation, maintaining its operations with relative normality, which was reflected in the administrative and operational activities related to the training of athletes. Based on these findings, the need to continuously apply financial management in an institution of this nature was proven, which will allow it to meet long-term objectives and adjust to force majeure situations related to budget allocation. | es_ES |
| dc.description | This case study based on the financial management of the Cantonal Sports League of Puebloviejo in the period 2022 is an analysis of the financial situation of a public sports institution. Problems related to the management of financial resources were identified, the most important being the current situation of the accounting area, budget cuts and the management of financial information for the management of resources allocated by the Ministry of Sports. After the conceptualization corresponding to management and finances, the descriptive methodology was applied through financial analysis and budget evaluation, using the Dupont Model on financial statements and a quarterly budget execution report. It was determined that the financial ratios used with the Dupont Model are applicable to public entities to evaluate cash flow and current assets rather than ratios related to earnings. On the other hand, the quarterly reports corresponding to the period 2022 showed that the institution has managed to adapt to the irregular budget allocation, maintaining its operations with relative normality, which was reflected in the administrative and operational activities related to the training of athletes. Based on these findings, the need to continuously apply financial management in an institution of this nature was proven, which will allow it to meet long-term objectives and adjust to force majeure situations related to budget allocation. | es_ES |
| dc.description.abstract | El presente caso de estudio basado en la Gestión financiera de la Liga Deportiva Cantonal de Puebloviejo en el periodo 2022 es un análisis de la situación financiera de una institución deportiva de carácter público. Se identificaron problemáticas relacionadas al manejo de los recursos financieros, siendo las más importantes la situación actual del área contable, el recorte presupuestario y el manejo de la información financiera para la gestión de los recursos asignados por el Ministerio de Deporte. Después de la conceptualización correspondiente a la gestión y finanzas, se aplicó la metodología descriptiva a través del análisis financiero y la evaluación presupuestaria, siendo los instrumentos a utilizar el Modelo Dupont sobre estados financieros y un Informe de ejecución trimestral del presupuesto. Se determinó que los ratios financieros utilizados con el Modelo Dupont son aplicables a entidades públicas para evaluar el flujo de efectivo y activos corrientes más que para ratios relacionados con utilidades. Por otro lado, los informes trimestrales correspondientes al periodo 2022 evidenciaron que la institución se ha logrado adaptar a la irregular asignación de presupuesto, manteniendo sus operaciones con relativa normalidad que se reflejaron en las actividades administrativas y operativas relacionadas con la formación de atletas. Con base en estos hallazgos se comprobó la necesidad de aplicar continuamente la gestión financiera en una institución de esta naturaleza, lo que permitirá cumplir los objetivos a largo plazo y ajustarse a situaciones de fuerza mayor relacionadas con la asignación de presupuesto. | es_ES |
| dc.format.extent | 45 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Gestión Financiera | es_ES |
| dc.subject | Ratios Financieros | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | Ejecución | es_ES |
| dc.title | Gestión financiera de la liga deportiva cantonal de Pueblo Viejo en el periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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