Modelo de gestión financiera para la optimización de rentabilidad en la COAC Educadores de Bolívar, en la ciudad de Guaranda, provincia de Bolívar, período 2015-2016

Abstract

This titling paper proposes developing a financial management model to optimize profitability in the Credit Union Educators Bolivar in Guaranda city, though a diagnosis made to the financial statements of the institution. This document contains the approach with which presents of research topic, whose principal objective is completing the identification of the problem and characterized in order to give a solution having greater impact; it means, technical considerations are necessary for the realization, also showing the description of the theoretical framework, which in other words shows the scientific contributions with related issues to financial management including the idea to defend it, through scientific methods used in the development of the research topic, and these methods are: analytical, deductive and inductive, based on observation techniques, surveys and interviews, finally to integrate the management model to help and solve the found problems and lead to the testing of the idea to defend it. It recommended diagnosing properly the financial statements, for the decision making by the management to be effective and it leads to improve the conditions of the cooperative in the financial economic field and generally.