Contabilidad y Auditoría

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La planificación financiera y la toma de decisiones de la Asociación de Confeccionistas de Pelileo ASOCOPEL
(2017-01) Silva Reinoso, Marco Antonio; DT - Sánchez Herrera, Bertha Jeaneth
In this research the financial planning of the Association of Confectioners of Pelileo ASOCOPEL is analyzed and how it influences the decision making; the problematic that was evidenced during the development of the investigation is the inopportune use of the economic resources, which is due to an inadequate planning and its execution. In addition, that its parameters have not been established in a technical way and based on the norms or bibliography related to the subject. In the same way, the inadequate management of material resources is evident because most of the members of the Association do not present an efficient control over the materials for the production. The production and the need for these materials varies according to each member, because they are individual businesses, in addition, they present a common problem, shortage of these materials, since it is not determined the quantity to buy and is not carried a control of inventories of them, causing this situation a delay in the production and the suspension of work by the personnel. In addition, no business produces forecasts and financial goals, to achieve a desired economic objective in the future, which does not allow anticipating possible economic events with alternative solutions.