“Modelo de gestión financiera para la Cooperativa de Ahorro y Crédito “San Miguel de Pallatanga Ltda.”, período 2022-2026.”

Abstract

The purpose of this Curricular Integration Work was to develop a financial management model for Cooperativa de Ahorro y Crédito San Miguel de Pallatanga Ltda, period 2022-2026, which contributes to the growth of segments III to II. For its development, a qualitative and quantitative research approach was used, with an exploratory, descriptive, and correlational level; documentary research was also used for the development of the theoretical framework, field research through which general information was collected on the operation of the internal processes of the entity, in addition, a survey was applied to the economically active population of Pallatanga and to human talent department of the credit union with closed questions. A situational diagnosis was made using the SWOT matrix, through which some weaknesses were identified such as: lack of advertising and publicity, lack of management for credit placement, and the operating system does not allow generating information in an agile way for decision making. In conclusion, a financial management model was developed for Cooperativa de Ahorro y Crédito San Miguel de Pallatanga Ltda, period 2022-2026, in which strategies were established based on the weaknesses obtained, to strengthen the internal processes of account receivables and account payables or credit and payments. It is suggested that managers put into practice the strategies established in the financial management model proposal, which will improve credit and collection processes and therefore also reduce the delinquency rate of the credit portfolio.