Modelo de gestión financiera para la cooperativa de ahorro y crédito OSCUS Ltda, sucursal Riobamba, período 2020

Abstract

The present study suggests a financial management model for the Cooperativa de Ahorro y Crédito OSCUS Ltda, in a banking branch located in Riobamba city, term 2020, in order to increase the profitability of the institution. To carry out the study, the necessary information was collected through the application of an interviews to the manager of the company and surveys to the staff. After the analysis of the current situation of the company through the SWOT analysis, some weaknesses were identified such as over-indebtedness, inefficiency in the procedure to place and recover portfolios, lack of training to improve the service and attention to the client due to the lack of a financial management model to allow the analysis of internal and external factors, the analysis of financial statements, and horizontal and vertical analysis. The application of financial ratios contributed to the diagnose the situation of the company, obtaining results that allowed us to suggest strategies such as a manual of procedures for both granting loans and portfolio recovery, the use of social media to increase the number of clients and finally the training in areas like financial management and customer service, being controlled by the Balance Score Card. It is recommends to implement all the strategies and activities proposed in the present model of financial management, as they will help to increase profitability, attract more clients through a fast and safe service in an efficient and effective way