Planeación financiera de la Cooperativa de Ahorro y Crédito Cacha Ltda para la optimización de recursos económicos financieros en el periodo 2015-2016

Abstract

The financial planning was carried out for “Cacha” Savings and loan cooperative, this company offers services and financial products in the popular and solidary economy area nationwide. It was applied in order to correct he principal problem the cooperative has, this is the inadequate administrative and financial management carried out by the company, this has resulted in a tarnished and broken organizational philosophy, funds acquisition, arrears portfolio increase, institutional overindebtedness, fines for sanctions emitted by SEPS, is this way the Cooperative is at risk and could result in a merge or a compulsory liquidation. The tools used were: survey, interview, bibliographic and observation cards to collect the information. A correct financial planning which allows an optimal management of resources during 2015 and 2016 is proposed in order to get 1.15 and 1.22 liquidity indexes which are higher than the ones obtained at the beginning (1.15), regarding to the leveraging the intention is to reduce from 0,87 to 0,85 and 0,80 respectively, and for the profitability the intention is to increase the gross margin in a 24,66 and 34,70% and a return in assets of 15,86 and 22,17%. The financial statements, Proforma, calculation of indicators, and financial assessors will revalidate the current procedures and will provide tools to face the future events. The main impact will be reflected in the cooperative strengthen through the risk reduction and financial goals achievement.