“Modelo de gestión financiera para la Cooperativa de Transportes Patria de la ciudad de Riobamba, provincia de Chimborazo”

Abstract

This research focused on a financial management model for the Cooperativa de Transportes Patria in the city of Riobamba, province of Chimborazo, to design a financial management model for optimizing financial resources through a diagnosis of the current situation and an internal-external analysis of the institution. For the elaboration of the research, methods, techniques, and instruments were considered, such as the survey applied to partners and employees, an interview with the general manager, and the elaboration of the SWOT matrix; where several problems could be evidenced, such as the lack of liquidity, low profits about income, lack of administrative and financial tools, which has caused high administrative and sales expenses. In developing the management model, the mission, vision, organization chart, functions manual, processes, and policies were redesigned to help the cooperative's profitability by proposing strategies that can be measured at the end of the accounting cycle. The model applied to the Patria cooperative will help optimize administrative, economic, and financial resources by designing a strategic map based on a financial perspective, with strategies that contribute to improving and optimizing institutional resources. It is recommended that the cooperative's members apply the proposed management model, which focuses on improving business management through monitoring and controlling each of the strategies presented to enable optimal decisions.