Analisis prospectivo de la sostenibilidad financiera de una Unidad Educativa de la ciudad de Machala.

Abstract

The present research work called Prospective analysis of the financial sustainability of an Educational Unit in the city of Machala, aimed to analyze the financial situation in the face of the impact of the Covid-19 pandemic in order to make a prospective proposal for recovery, of In the same way, it was proposed to identify the effects of the Covid-19 pandemic on the organizational management of the Educational Unit, objectives which were fulfilled through analysis of financial data corresponding to the Educational Unit in a period of five years prior to the pandemic. In addition, a comparison was made with a similar Educational Unit to observe the similarities in the financial impact caused. In support of the investigative work, administrative and accounting staff were interviewed to obtain a different perspective in relation to the effects of Covid-19 on the financial situation and educational aspects. As a result, it was observed that, within the periods analyzed and compared with the year 2020, which was the beginning of the pandemic, this has been an event that negatively affected the financial statements and economic sustainability, having a significant loss. , where the Net Income is -$647,831 with -7.6%, a reduction in profitability of -20.6%, an increase in past due loans of 7.2%, which is why there was a 25% reduction in personnel of the Educational Unit, and a general loss of $2,667,648.09 with a variation of -45.23% compared to 2019, caused by the loss of 500 students and discounts in high school and especially in Initial, and among other strategies applied to prevent continue to grow loss of students. However, compared to 2021, the Educational Unit is having a favorable recovery, maintaining higher profitability and income than budgeted.