“Modelo de gestión administrativa - financiera para la cooperativa de ahorro y crédito Pilahuín, sucursal Ambato, provincia de Tungurahua, período 2022-2026.”

Abstract

The administrative-financial management model for the Cooperativa de Ahorro y Crédito Pilahuín, Ambato branch, province of Tungurahua, period 2022-2026 was developed with the objective of structuring a diagnosis to determine the shortcomings and be able to correct them to achieve a high level of quality in the different departments of the entity and above all higher economic returns. For the development of the investigation, methods, techniques, and instruments were applied, such as an interview with the board of directors and supervisory board, a survey of the operating personnel, and partners, horizontal-vertical analysis, and the SWOT matrix, where several shortcomings were determined, such as limited financial services that are not alternative for the partners, an increase in the delinquency rate of 10%, inefficient management of loan portfolio provisions, deficient availability of cash resources, inefficient collection system and the lack of a defined functions manual. The application of an administrative and financial management model develops actions aimed at achieving the objectives through the correct fulfillment of tasks and activities, for which four phases were developed: situational diagnosis of the company, strategic planning, financial management, control, and follow-up. The model proposed for the company reaches a high level of quality, which will give it the opportunity to grow with the business strategies and comply with the corporate philosophy. It is recommended to the authorities of the cooperative implement the proposed structure of the model that contributes to achieving a high level of quality in the different departments giving the opportunity for growth to the company and making appropriate decisions.