Modelo de gestión financiera para la Cooperativa de Ahorro y Crédito Oscus Ltda. Ambato-Tungurahua, período 2020

Abstract

The implementation of a Financial Management Model for the Cooperativa de Ahorro y Crédito Oscus Ltda, Ambato - Tungurahua, has the purpose of achieving an adequate economic development of the entity for the period 2020. The investigation was carried out by applying surveys to the Internal and external clients of this cooperative, managers are interviewed, in addition to the implementation of the five phases of the EVA (The Economic Value Added), the situational analysis of the entity facilitated determining the FODA, establishing areas of application of the EVA In this sector, the departments in which the value can be established taking into account their activity were determined, which in turn contribute to the generation of profits, which are management, accounting and credit and collection, the calculation of the EVA Work will be done with the financial statements of the cooperative, within the control the monitoring matrix was used in the impact where the three administrative, social and educational fundamentals could be identified. The staff of the financial unit in 45% say that activities related to liquidity should be monitored, 33% believe that the loan portfolio should be monitored more and 11% say that the level of deposits and loans should be monitored , since it depends on obtaining more economic transactions and their job stability in the cooperative. Due to this, it is recommended that personnel have a predisposition to change, which involves: teamwork, training, performance control, all with the purpose of coordinating actions aimed at human improvement and cooperative organizational growth.