Liquidez en la junta administradora de agua potable de una parroquia de la provincia de El Oro, período 2017-2018.

Abstract

In the present titling work, it is in analyzing the liquidity situation that the drinking water administration board of the Rio Nice parish possesses, since these are autonomous and own jurisdiction and these have their autonomy where there is no other institution that provides said service For this reason, these entities carry out their activities, but often due to lack of control they can present economic problems, which can cause instability for the mentioned entity. Liquidity is one of the indicators that reflects the economic situation that the company maintains, in the present work we will proceed to perform an analysis on the current situation about liquidity, and with the application of liquidity indicators it can be reflected as The board of directors of drinking water is currently present, for which at the end of this work a comment will be issued according to the results obtained, in which general and specific objectives have been established to achieve this research work. Nowadays, The competitiveness that is developed in the business world, and particularly in Latin America, it can be established that one of the most important objectives within the competition, is the investigation of liquidity, implemented in the accounting exercise in the practice of financial management in a professional way in order to establish future business growth of companies. In Ecuador they are divided into different provinces which are distributed by cantons and parishes, due to various factors in several rural parishes do not have what is drinking water. Given this situation on November 13, 1984, a decree No. 3327 is established in which the Ministry of Public Health and through the Ecuadorian Institute of Sanitary Works establishes a national rural sanitation plan, because from that moment the creation of the Administrative Water Boards. One of the main problems that arises is when delivering the forms of drinking water are not delivered in a timely manner or many of the times these are only delivered to the elderly or in turn when they pass by delivering them users are not at home , and through this, the accumulation of payrolls is generated in which for the user it is accumulating values ​​to be paid and in the same way this begins to harm the administrative board since the expected is not collected during the month and obviously the level of Liquidity will begin to be affected by these reasons. It must be taken into account that, for the Rio Bonito Water Management Board, the need to establish measures, tools and strategies that organize the economic resource is important and this in turn serves as a guide for managers to improve quality of the service carrying out a correct decision making suitable for the community of the parish, so that its managers wish to apply the financial analysis as it becomes an effective tool, which reduces risks. The methods to be used is the descriptive method as well as the observation method, it will allow to describe the financial behavior of the Administrative Board of Drinking Water of the Rio Bonito parish, investigating each of the variables, the use of graphics will be established statistics in each of the analyzes on the financial situation in which they will help the reader to understand how the company is doing, carrying out its evolution and variations of the accounts that concern its financial statements for the 2017 - 2018 period, and through this a process will be followed to be able to execute the formulas and thus apply them correctly. The necessary information for the present work will proceed to carry out a previous analysis, to then apply the liquidity formulas and debt formulas, to have the results of the situation of the water board, before the application of the formulas will be performed Interview to have prior knowledge of the situation that the water board is currently going through, finally applying the liquidity and indebtedness indicators applied to the Rio Bonito Drinking Water Management Board, the results of the years 2017 - 2018 have been taken. same that they are bought and in which it shows us that they maintain an adequate level of liquidity in the same way the indebtedness indicator is also favorable compared to the mentioned years, indicate that these results should be compared with the year 2019 since it has been presented in both indicators a minimal decrease but that does not affect but could at some time decrease from u in a quick way in which if you will notice affected.