Análisis del grado de absorción para la generación de estrategias financieras de la Cooperativa de Ahorro y Crédito Kullki Wasi, de la ciudad de Ambato, provincia de Tungurahua, período 2016

Abstract

Analysis of the absortion degree for the generation of Financial Strategies of Kullki Wasi Savings and Credit Cooperative. Ambato City. Tungurahua province. Period 2016, with the aim of improving internal procedures, through an appropriate decision-making. For the research development, an interview was conducted with the chief financial officer and surveys were applied to the staff of that department. It was obtained the necessary information through the evaluation and analysis of the financial statements of the 2015 and 2016 years. A FODA analysis was conducted allowing us to know the shortcomings of the organization as: high degree of absorption, low profitability, lack of liquidity, financial strategies were developed to minimize the impact of the extent of absorption, the follow-up process and general policies. Finally a projection of the operating expenses was carried out for the year 2017. In conclusion, it was demonstrated that the cooperative does not have financial strategies to improve the operating expenses against the financial margin, an indicator that affects the liquidity of the same. The research paper recommends to implement the alternartives for continuous improvement which was developed in the present proposal, the same that will help reduce the expenses and improve the profitability of the cooperative.