Modelo de gestión financiera para optimizar la recuperación de cartera de la Cooperativa de Ahorro y Crédito Sudamérica Ltda de la ciudad de Riobamba en el período 2015

Abstract

The present degree work has an objective to do a Financial Management Model for the Savings and Credit Cooperative “Sudamérica Ltda”, the same that will optimize the recovery of the portfolio, while support to management in decision making which enables the regeneration and proper use of their resources, to improve levels of efficiency and profitability. In developing the work the following methods were used: deductive, inductive and analytical, surveys were conducted and also the direct observation technique was used to identify the characteristics of the cooperative activities. To the question proposal to the horizontal and vertical analysis of financial statements, the calculation of indicators by applying the beads system was performed, which allowed to establish competitive strategies to contribute to efficient management of resources. Finally, it was concluded that the cooperative by not having a Financial Management Model for optimizing the portfolio recovery has not been able to grow their business, so it recommended that this model as a guide is applied to making appropriate decisions to implement new investment projects.