Diseño de un modelo de gestión administrativo – financiero para la COAC Sumac Llacta Ltda., del cantón Riobamba, provincia de Chimborazo

Abstract

The current Administrative-Financial Management model design for the ACU Sumac Llacta Ltd, located in Riobamba canton, Chimborazo province, it is aimed at contributing to the profitability increase and the administrative efficiency reinforcement within the institution. The present investigation was developed on the basis of a qualitative and quantitative approach, since it allowed to corroborate the financial information available to the company, a survey to the general manager and an interview to the personnel was conducted, which it made possible to extract sufficient and competent information that allowed to understand in a real way the situation where the institution is in. Among the main deficiencies the following ones were pointed out: The Credit Union has not been able to expand nationally despite being several years in the market because there is no commitment from those who make up the ACU, there is no good communication between the departments, the staff is not constantly trained, and the stated objectives are not met in the established time. This information allowed the development and improvement of the Administrative-Financial Management model; which will be an instrument that provides the guidelines for institutional growth and momentum, since each of the departments is integrated using the strengths to counteract the financial aspects in which there are weaknesses according to the segment of the financial institutions they belong. For this reason, ACU SUMAC Llacta Ltd, is recommended to implement the administrative-financial model that was carried out with a view to the growth and optimization of the company available resources, as well as to keep a permanent monitoring of the operations that allow to detect possible deviations that jeopardize the fulfillment of the institutional objectives pursued.