Modelo de gestión financiera para la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza, periodo 2017

Abstract

The present degree work proposes a financial management model for the Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza, period 2017. This model serves as an important tool within the financial management, in order to support the taking of decisions, thus to correct and prevent unfavorable impacts to the entity in the future, in addition to improve its profitability, for the development of this work financial forecasting model has been used, through this model it is intended to forecast the value of the variable in the future, according to the proposed strategies and thereby measuring the degree of compliance of the objectives. For the projections, the time series technique is applied to observe the trend of the variable in the studied periods and in the future, whit the projected financial statements it will proceed to analyze and evaluate thanks to the financial indicators that are considered to apply whit the CAMEL methodology, which are required by the SEPS, the regulator of savings and credit unions. It is concluded that the financial management model considers important to implement objectives, goals and strategies, whit the aim that the user can make possible changes as appropriate in the entity. It is advisable to use this model of management since it consists of variables that help this model work as a form of planning, organization, direction, and control, being efficient in its analysis and evaluation, thus determining timely strategies necessary to meet the objectives of the entity.