Propuesta de un plan financiero para incrementar la rentabilidad y liquidez en la Cooperativa de Ahorro y Crédito Educadores del Napo, en la ciudad de Tena, provincia de Napo, período 2015

Abstract

The objective of this research is to develop a financial plan proposal to increase the profitability and liquidity of the Educadores de Napo savings credit union, in Tena city, Napo province. The financial plan has been developed based on the general analysis, income statement, and cash flow horizontally and vertically. The SWOT (Strengths, Weaknesses, Opportunities, Threads) analysis was also considered as well as the company´s current situation in order to achieve greater efficiency and productivity in the processes for optimizing the right decision making, the operating expenses increase by 20%, and the current assets 25%, also utility is expected to increase 7 times compared to 2014. It is recommended that the company periodically updates the SWOT due to demanding change both in the internal and external environment, and also implements more tools and management models which facilitate the administration of the Educadores de Napo savings and credit union in Tena city, Napo province.