Diseño de estrategias financieras para la optimización de recursos económicos financieros en la CACPE Pastaza ciudad de Sucúa, provincia de Morona Santiago, periodo 2021

Abstract

The aim of this degree work, called Design of financial strategies for the optimization of economicfinancial resources in the CACPE Pastaza Special Office Sucúa, is to guide the managers of the cooperative in the optimization of economic-financial resources. To support the research, it was necessary to apply methods, techniques, and instruments which we used to gather information; direct observation, surveys applied to both customers and employees of the cooperative, the SWOT matrix, the matrix to determine the internal and external strategic factors, and the response capacity matrix were the basis for developing the strategic diagnosis and identify the overall situation of the institution, strengths, weaknesses, opportunities, and threats. Through the vertical and horizontal analysis, we made a financial diagnosis, which helped to identify the existing problems in the cooperative through which it was possible to synthesize them into strategies that will lead to fulfill the general aim of the proposal. The research techniques applied showed that the cooperative has a strong corporate image and efficient strategies for attracting investments; however, it has presented a deficit for two consecutive periods of -$37,357.60 in 2019 and -$61,423.07 in 2020, because of the high operation cost, which represents 64.13% of total income equivalent to $ 88,193.83 in 2019, and 60.72% of total income equivalent to $ 152,124.41 in 2020, with a variation of $ 63,930.58 equivalent to 72.49%. With the results got, the general aim of the proposal was "To improve the indicators of economic profitability (ROA) and financial profitability (ROE), cooperative", so that shorten the increased deficits, then offering customers trust and guarantee in their investments".