Plan estratégico para la cooperativa de ahorro y crédito María Inmaculada Ltda., ciudad de Riobamba

Abstract

The objective of the study was to design a strategic plan for the Cooperativa de Ahorro y Crédito María Inmaculada Ltda., located in Riobamba city, in order to provide the institution with a technical tool to achieve profitability and competitive efficiency by increasing income from intermediation operations. The methodology used in this research was the direct observation, surveys applied to associates to find out the degree of satisfaction with the products and services offered, surveys directed to the personnel of the administrative and financial area to obtain information about the financial procedures and also an interview to the manager with the intention to notice the real situation of the organization in its different areas. An analysis of the internal and external factors was carried out, which was based on the elaboration of the SWOT analysis. A financial analysis was also carried out through the application of financial ratios, horizontal and vertical analysis of the financial statement and the income statement, allowing a broader view of the economic and financial situation of the institution. In 2018, the organization reported a loss of $ 4717.70, however, in 2019 it obtained a profit of $ 3075.36, which generated an ROE of 0.83% that revealed an inadequate asset management. Therefore, to improve the financial situation of the organization, a strategic plan was developed based on its basic information, environmental conditions, objectives, strategy formulation and, finally, action and monitoring plans. It is recommended to apply this plan as it reflects the economic and financial growth of the institution over the coming years