Diseño de estrategias financieras para maximizar la rentabilidad de la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda. de la ciudad de Riobamba, periodo 2019

Abstract

The objective of this research is to design a Financial Strategies for the Mushuc Runa Savings and Credit Cooperative, from Riobamba City, Chimborazo Province, Period 2019 with the objective of maximizing the profitability of the entity. An analysis of the financial statements (horizontal and vertical), application of the financial indicators and Balanced ScoreCard were made, which helped in the compilation of all the necessary information to know the current financial situation. It was determined that the Savings and Credit Cooperative has a level of payment defaults greater than the limit of 5%, low liquidity level, high level of indebtedness, high level of the portfolio, medium profitability on the sale, low level of concentration of the credits. The financial institution, does not make evaluation to regular financial procedures allow to know the movement of the main accounts, which allow the economic mobilization of the cooperative. Based on these elements, it was established to reduce the extended delinquency to maximize the cooperative’s profitability, which will allow improving the internal processes and as a result efficiency and effectiveness in achieving the cooperative's objectives will be obtained. As far as, recommends that this design of financial strategies be applied as a guide for making decisions.