Control financiero en la agencia Caluma de la Cooperativa de Ahorro y Crédito Juan Pio de Mora Ltda., en el manejo de los recursos económicos durante el periodo 2014

Abstract

The present thesis topic develops a Financial Control in the Caluma Agency of the Savings and Credit Cooperative Juan Pio de Mora Ltda., In the management of economic resources, the evaluation of the control system. The main purpose of this investigative work is to show the need for financial control within the administration that has been managing the cooperative, since through this we can make a recovery of errors that occur at the time of performing the different activities. In addition, through financial control, the cooperative can be evaluated in a permanent, objective and systematic manner the trends that are generated, the deviations that are presented in relation to the pre-established goals, in order to have a more agile system, that is why the importance of a planning that is able to verify the fulfillment of the processes and give to him a better vision on the management in the use of the resources. This financial and accounting control guarantees the efficiency in the attainment of the financial resources, the effectiveness in its use and the effectiveness in its orientation. On the other hand it also helps senior management to have a clearer and more specific orientation of the internal needs to which it must give the appropriate solutions. Through this research it has been possible to determine that an adequate financial management is undoubtedly an invaluable element in decision making, but this is not possible if we determine that there is a lack of internal control. In this way, the financial control performed at the Cooperative will help improve their processes and also correct certain errors found in the granting of credits. In the same way, it has been possible to carry out an institutional diagnosis, an analysis of its financial statements in order to determine the different variations that it has undergone in the periods that were taken to carry out this study.