Planificación financiera y la incidencia en la rentabilidad para el uso eficiente de recursos económicos del sector cooperativo del segmento 3, cantón Riobamba, periodo 2018 -2020.

Abstract

The objective of the research was to determine how financial planning affects the profitability for the efficient use of economic resources of the cooperative sector of segment 3, Canton Riobamba, period 2018 - 2020. Within the methodology applied, the research approach was identified as quantitative, the level of research was correlational and descriptive, the research design was nonexperimental, cross-sectional, the type was field and bibliographic, the population for the study were all organizations of the cooperative sector of segment 3, Riobamba Canton in the period 2018 -2020. The results obtained through financial analysis showed that the most representative account of the assets is the credit portfolio, in relation to liabilities, obligations with the public and through indicators it was observed that the trend of the indicators is similar for both cooperatives and thesegment. The San Jorge cooperative would be the most efficient in the use of resources in these years, differing in 2020 where the Minga cooperative, has a better degree of absorption of the financial margin, which shows greater efficiency in terms of covering its operating expenses from the difference between interest earned and interest caused. It was concluded that there is a strong inverse linear correlation between the research variables, which means that the lower the value of the degree of absorption of the net financial margin, the higher the return on equity. It is recommended to apply the suggested proposal, which shows in an easy and simple way the steps for the application of a Balanced Scorecard as a model, which will improve the management of the sector by contributing and promoting an adequate financial planning.