Plan financiero para la Cooperativa de Ahorro y Crédito Kullki Wasi Riobamba – Chimborazo y su incidencia en la rentabilidad

Abstract

This research is aimed at drawing up a Financial Plan through strategies that allow improving the performance at the Kullki Wasi Savings and Credit Cooperative located in Riobamba. For the preparation of this degree work, surveys were conducted on all the workers at the Kullki Wasi Cooperative Association and an interview with the Agency manager of Riobamba city was performed, from which it was obtained that 100% are in agreement with the elaboration of a financial plan oriented to maximize the results in economic terms through the best decision making, consequently a financial evaluation was carried out, which allowed to identify that it has a lot of liquid assets with 34.85%, low profitability of 3.36%, indebtedness ratio of 0 , 84 ctvs. For each dollar in debt, delinquency rates of 2.62% lower than the years 2016 and 2017 and high levels of provisions with 302%; In addition, a situational study was conducted through which the current scenario of the company was known. According to the results obtained, it was concluded that the business entity must apply financial strategies such as: temporary investments in negotiable commercial invoices, accounts cancellation with short-term payable notes , reduction of provisions for loan defaults, coercive credit lawsuits greater than 365 days, projected balance sheets and income statements, in order to improve profitability levels with a ROA of 6.02% and a ROE of 38.17%, which allows it to continue leveraging with third parties and thus have positive financial profitability, therefore it is advisable to implement the proposed Financial Plan with determination.