Impacto económico generado a causa de la emergencia sanitaria en el Cuerpo de Bomberos de Cayambe entre el ejercicio fiscal 2019 y 2020.

Abstract

The present research aims to analyze the impact generated on the economic situation of the Cayambe Fire Department during the Health emergency caused by COVID 19, for this research work the descritive, analytical method, the qualitative - quantitative approach was used throught the interviewing and also suveying to the institution’s officials. The results obtained from the economic impacts in the Entity’s POA 2020 are in relation to non – complicance with the risk prevention programs by 60 percent, in the pre- hospital care program is around 80% among the most representative, there is a decrease in the budget in the year 2020 of 32,28 percent. From the financial situation analysis there are variations in 2019 – 2020 is established that the Income decreased in 2020 compared to 2019, the costs and expenses ítems in exclange increased in this year 2020 compared to 2019 year. The variations compared to the current assets increased un 2020, as did the liabilities and also equity. From the evaluation of the economic situation results of 2019 – 2020 period with respect to the Income statement’s horizontal análisis, it is established that the Income had a decrease of – 4.25%, generating an impact on the Entity’s programs and proyects. From the Financial Statement’s horizontal analysis establishes a variation of – 32, 36 per cent in the cash account and cash equivalent. From the Financial Statement’s evaluation regarding the Profit and Loss vertical analysis establishes that the general tax account was 28.89 percent by the year 2020 with respecto to the total Income, being higher tan the year 2019. From the Financial Statement’s vertical analysis, the cash and cash equivalent account was lower tan the previos year with respect to the total Assets.