Indicadores de gestión financiera y su incidencia en la toma de decisiones del área de créditos de la Cooperativa de Ahorro y Crédito Indígena SAC Ltda., de la ciudad de Ambato.

Abstract

This research work called Financial Management Indicators and their impact on the decision making of the credit area of ​​the Cooperativa de Ahorro y Crédito Indígena SAC Ltda., Of the city of Ambato, whose main objective was to define the financial management indicators that Contribute to decision making in a timely manner. Every company must have a thorough knowledge of its operation, in addition to having reliable and accurate information in order to ensure timely and efficient decision-making, generating benefits for the entity, in this context the need arose to structure financial management indicators to the Cooperativa de Ahorro y Crédito Indígena SAC Ltda., since this entity has been routinely managed which has affected its operations, as reflected in the financial analysis a decrease of 36.78% of its assets, due to the losses suffered In 2016, 2017, in addition, the level of delinquency is high compared to segment 2 of savings and credit cooperatives, their average operating expenses are equivalent to 153% of total income. With the evidence presented above, a series of indicators focused on the credit area are proposed with a view to improving results, internal control and financial management.