Diseño de un modelo de gestión financiera para optimizar los recursos económicos y financieros de la Cooperativa de Ahorro y Crédito San Francisco Ltda. de la ciudad de Ambato

Abstract

The main objective of this study is to propose a financial management model for the Cooperativa de Ahorro y Crédito San Francisco Ltda. of Ambato city to contribute to the optimization of the entity's economic and financial resources. Direct observation, surveys applied to workers, and an interview with the general manager; were research techniques to collect information. After this process, the results determined that the cooperative lacks a financial management model. Consequently, an economic evaluation conducted led to identifying a decrease in the indicators of the company, profitability, and financial intermediation. Other aspects identified include deficiency in the placement of resources and difficulties within the indicator degree of absorption of the economic margin. In addition, a strategic situational diagnosis was made through the construction of a SWOT and WTSO analysis, which made it possible to get information about the current situation of the cooperative. The findings of this analysis were the basis for an Annual Operational Plan accompanied by a control system through traffic lights. Later, financial policies and strategies were formulated, which contributed to the optimization of the economic and financial resources of the cooperative, improving its profitability and efficiency indicators evidenced in their respective financial projections. That is why it is recommended to implement the financial management model proposed in this research work.