Modelo de gestión financiera, aplicado a la Asociación de Servicio de Alimentación Karanakuy Sumak Mikuykuna del Instituto Nacional de Economía Popular y Solidaria Chimborazo, ciudad de Riobamba. Periodo 2013

Abstract

The present investigation aims to be a practical financial-management pattern for Karanakuy Sumak Mikuykuna Food Service Union (ASOKARAKUNA) of Chimborazo National Popular and Solidarity Economics Institute which is focused on helping to build processes of economic and social growth. In addition, it aims to improve the activities of this small organization by generating capacities to take advantage in a better way the resources in order to increase the income levels and overcome the market´s flaws so that, a good insertion in the national economy as economic, popular and solidary actors can be reached. This investigation contains four chapters, the first one exposes the ASOKARAKUNA problem to be solved, the second one contains the theoretical and conceptual models on which the investigation is based on, the third one analyzes and determines the methodological frame and its application, the third one shows the results´ analysis subdivided in three stages: proposal procedure, enterprise identification and financial management pattern. The last one contains financial tools and financial management at short and long term for an appropriate management. Finally, the research concludes with the corresponding conclusions and recommendations of the study. So, financial management pattern is a tool to make decisions in the running, use, control and management of the financial organization resources will improve internal and strategic positioning processes in solidary markets as well as reach organization strengthening.