Modelo de gestión financiera para maximizar la rentabilidad de la Cooperativa de Ahorro y Crédito Lucha Campesina Ltda, del cantón Cumandá, provincia de Chimborazo

Abstract

The purpose of this qualification work was to make a financial management model to maximize the profitability of the Cooperative of savings and credits Lucha Campesina Ltda, Cumanda Canton, Chimborazo Province, with the propose to reduce the delinquency index of the institution for their development it was used techniques as Surveys applied to credit consultants, partners and analysis of financial statements, as well as an evaluation of the credit portfolio based on the vertical and horizontal financial analysis of the balance sheet and the statement of results of the years 2017-2018, the performing the analysis of the current situation of the cooperative through a matrix FODA it was found flaw as the lack of a financial management model, the lack of analysis of internal and external factors that facilitate the diagnosis of the problems that arise in the activity of the same, failure to recover credits from the collection manager. The proposal contains the establishment of strategies that consist in proposing procedural manuals as well as for the recovery of portfolio and for easing the requirements for the granting of microcredits, as well as the approach of advertising techniques that will make better known to the cooperative in a more rapid way, finally a training plan on issues inherent to financial management. Therefore it is recommended to the management of the entity to carry out at the end of each financial year an analysis that contemplates the economic situat