Desarrollo de un modelo de gestión económica y financiera desde el enfoque del balance social en la Cooperativa de Ahorro y Crédito “9 de Octubre” Ltda., matriz Salcedo provincia de Cotopaxi

Abstract

This thesis is related to the development of a Model of economic and financial management from the perspective of Social Balance in the Credit Union “9 de Octubre Ltda.” Head Office in Salcedo, province of Cotopaxi in 2013 to assess compliance social responsibility to the community based on the Cooperative Principles. To achieve the purpose it was necessary to know in detail the important theoretical aspects to be used in developing the Social Balance. The model designed by the International Cooperative Alliance (ACI) was used as method of study, the same that allows, through its dimensions, variables and indicators assessing compliance with social responsibility. By applying techniques such as field research, documentary, descriptive and exploratory. At the conclusion of this investigation, it is determined that the Credit Union has not assessed the level of social responsibility through a model of social balance which allows to demonstrate compliance with cooperative principles to internal and external customers, environmental, social, cultural and education aspects, what underlie the development of the Social Balance. The Credit Union is recommended to develop the social balance in each fiscal period, not only to comply with the rules determined by the SEPS, but to provide information that allows managers to consider the Social Balance as financial economic tool that permits them to evaluate the Social Responsibility to the community and the environment.