Implementación de un modelo administrativo y financiero para la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda. Matriz Ambato de la provincia de Tungurahua en el año 2012

Abstract

The present thesis is an administrative and financing model for the saving and credit cooperative Kullki Wasi lt. of Ambato city to attain a normal and efficient development of activities, this is a management tool to optimize resources and time trying to perfect the client service. The administrative and financing model proposes a new organizational structure with a managerial style based on the vertical hierarchy with an unlimited growth according to the cooperative needs, a part of the administrative process and considers planning, organization, direction and control as necessary to attain an efficient administration; strategies such as personnel training investment, human resource development, stimulus to the team work, motivation and communication were established ; moreover the development management and planning unit was implemented as planning is of vital importance to predict the future and the impact of the competence. The structure and composition analysis of the General Balance and of the Result Statement was carried out as well as that of the basic financing indexes of the cooperative based on the obtained results; the model constitutes an efficient managerial management tool for decision making and a better resource handling; the implementation of a control system to monitor the organizational performance and mitigate the risks focuses on the control of the given credits and an internal control to safeguard the assets as well as to verify the reliability of the accounting data according to technical procedures and processes which determine efficiency, efficacy and the strengthening of the institutional image. Finally the cooperative management is recommended to put into practice the recommendations, a result of the investigation, which contributes to improve the administrative and financing management, which, in turn are of great utility for the decision making.