Plan financiero para optimizar la rentabilidad de la cooperativa de ahorro y crédito Sierra Centro del cantón la Maná, período 2022 - 2024

Abstract

This Curricular Integration Work had the objective of designing a financial plan for Cooperativa de Ahorro y Crédito Sierra Centro of La Maná canton, period 2022-2024, with the purpose of improving the financial management of the company, through the approach of policies and strategies that facilitate the management of collections and payments, in addition to the adequate distribution of economic and financial resources. Therefore, it was developed through a methodology with a qualitative and quantitative approach, with an exploratory, descriptive and explanatory level; through inductive and analytical methods, using different research techniques such as the interview and the survey with its necessary instruments for the collection of information. Thus, obtaining the results based on the diagnosis of the financial statements and indicators, which after the credit union has obtained a partial level of positive liquidity, a high level of indebtedness of 64%, a return on assets of 2.40 %; and late payment was found at 17.01%. Therefore, according to the partial results, the research proposal was presented through a coherent scheme with new financial objectives, strategies, actions, goals, and activities that must be considered and implemented by the organization to achieve better results. Thus, the projections of the balance sheet, income statement, and financial indicators were produced, demonstrating that through the proposal a reduction in the level of late payment and an increase in profitability was achieved. Consequently, it is concluded that by implementing a financial plan you can obtain optimal levels of financial management and even reduce your exposure to risk. Therefore, it is recommended that the institution implement the financial plan developed since it becomes a useful tool for the administration of financial resources.