Implementación del área de tesorería en la cooperativa de ahorro y crédito “Microempresas de Chimborazo Ltda.”, año 2023

Abstract

The implementation of the treasury area at “Cooperativa de Ahorro y Crédito Microempresas de Chimborazo Ltda.”, 2023 year. It was developed because the group currently has risk in the accounting direction, which causes not having adequate organization of the cash management. The objective of the research was to propose a functional organic structure for the implementation of the treasury area that guarantees money management through adequate financial functioning. For the investigative development, both a quantitative and qualitative methodology were used, instruments such as surveys were applied to collaborators, an interview with the manager and a diagnosis of the situation was carried out, where it was determined that the COAC does not have a treasury department, which causes poor coordination in decision making, affecting the cooperative and the economic performance in the long term, just as the accountant assumes the functions of the treasurer, causing problems at the counter on the part of clients due to the lack of said department to carry out their tasks collections without waiting time. The implementation of the treasury department was developed by applying an organizational structure with its proper functions for the department to improve the management of processes and procedures, streamlining the service to its clients and partners and in this way fulfilling the objectives in the financial area for being able to achieve economic controls through strategies to improve the efficiency of the service in the COAC