Diseño de una planificación financiera para la cooperativa de ahorro y crédito Kullki Wasi Ltda., agencia Riobamba en el periodo 2020 – 2024

Abstract

The objective of this research work is to design a Financial Planning for Kullki Wasi Ltda. savings and credit cooperative Riobarnba agency, in order to improve its performance through various financial strategies. Research tools were implemented such as: surveys directed to the collaborators of the institution and an interview exclusively to the head of agency, giving as a result an acceptance of 100% in terms of carrying out a financia} plan in order to maximize the resources of the institution related to the decision making. For this purpose, a financial evaluation was applied, which revealed the existence of an excess liquidity of 155%, a low profitability of 3. 17%, a level of indebtedness of 0.82 cents for every dollar of debt, a delinquency rate of 2.11 % and a provision of 342%. A situational analysis was also conducted to determine the current position of the cooperative. Thus, financial strategies were determined such as: temporary investments in cornrnercial paper, collection of the loan portfolio in especial the microcredit portfolio which are over 365 days by coercive means, reduction of its short-term accounts receivable as well as its provisions, resulting in an improvement of the cooperative's profitability with a ROA of 7 .82% and a ROE of 36.19%. Results that favor the institution, resulting in a positive financia} profitability; therefore, it is recommended that this Financial Plan be implemented.