Modelo de gestión financiera para la Cooperativa de Ahorro Y Crédito Indígena SAC Ltda., del cantón Ambato, provincia Tungurahua período 2020

Abstract

This research work consists of a financial management model for the Cooperativa de Ahorro y Crédito Indígena SAC Ltda., located in Ambato canton, Tungurahua province, period 2020; to improve financial management through adequate planning and optimization of resources. The methodology applied lies in field research when applying instruments such as member surveys, analyzing financial statements, processes, and functions executed in the organization and a current diagnosis of the cooperative was made using the analysis SWOT and financial analysis. With the obtained results was possible to determine shortcomings in the recovery preprocesses of recovery of overdue portfolio causing poor decision making, low levels of profitability in the loans granted, so the need to propose a strategic management model, with their respective strategies and policies to optimize financial management. That content is based on the diagnosis of the overdue portfolio, horizontal and vertical analysis of the general balance sheets and income statements for the years 2017 and 2018 which were evaluated using the financial indicators, granting of loans, monitoring, and collection, that will help to reduce the overdue portfolio. Therefore, it is recommended to apply the model proposed in this research project for better decision making and proper credit recovery management.