Elaboración de un modelo de gestión financiera para la Cooperativa de Ahorro y Crédito “INTI” de la ciudad de Riobamba comprendido entre los periodos 2012-2013

Abstract

The present investigation aims for a financial management model for Savings and Credit Union “INTI” in Riobamba so that it can get an efficient resource financial management by means of tangible result. This study is based on tools such as horizontal and vertical analysis of financial statements, interpretation of indexes and financial tendencies that are in charge of the institutional benefits by training of its consultants, improvement of the partners` ralationship, perfection of the ways of payments and fundraising extension. It is concluded that the established strategies will reduce the delay in payment in order to get a good group of customers and to order the analysis and evaluation process of the organization. The lack of supervision by organisms of control is a problem of this sector that is why there is bad institutional which must considered. It is recommended that institution use this investigation to make good decisions, to give training to the employees about client`s attention, to improve the granting and placing of loans, to keep in mind the level of delay in payment adapting to the cooperative, and to implement processes to be regularized according to the norms emitted by control entities.