Modelo de gestión financiera para la cooperativa de ahorro y crédito Sudamérica Ltda. de la ciudad de Riobamba

Abstract

The objective of this study was to create a financial management model, for the capital improvement of Cooperativa de Ahorro y Crédito Sudamérica Ltda. Riobamba agency. Through the process management model. For the application of the model, exact information has been compiled under institutional files and others reflected in figures and percentages. Therefore, techniques were used such as an interview with the general manager, surveys to the associates of the cooperative, and a current analysis through a focus group with the participation of the staff in order to know the institution at an organizational-functional level. Also, two variables were defined: dependent capitalization and independent management model, which through its correlation allowed the elaboration of a process map. Besides, in the administrative area, a SWOT matrix was developed to analyze strengths and weaknesses of the institution, the execution of functional organization charts for each department and in the financial area was evaluated, focusing on the financial statements for the year 2018-2019 to evaluate the cooperative indicators and to propose the corresponding changes mainly in its capitalization. It was concluded that the financial management model allowed to realize its importance in order to apply it around the needs of the institution, in this way contribute to its development, it is recommended to be applied as the main organizational process for assigning defined functions around departments and for all the functional activities of the institution