Planificación financiera para mejorar la rentabilidad, en la Cooperativa de Ahorro y Crédito Minga Ltda., agencia matriz en Riobamba, período 2020 – 2024

Abstract

The objective of this degree work was to carry out financial planning to improve the profitability of Cooperativa de Ahorro y Crédito Minga Ltda., of Riobamba agency, period 2020-2024, and ensure adequate decision-making. For its development, a descriptive investigation was used to narrate the existing problem, on the other hand, it was necessary to use a quantitative approach to analyze, interpret and tabulate statistical data; In addition, a survey was applied to all personnel and an interview with the General Manager of Cooperativa de Ahorro y Crédito Minga Ltda., which allowed determining a series of deficiencies, such as the non-existence of operational plans, deficient financial management by the managers and absence of strategies to guarantee the fulfillment of the objectives and goals; the results of the investigation revealed that the institution does not have internal controls to ensure compliance with the budget, which has caused that the economic growth is minimal concerning the year 2018. It was concluded that the financial entity does not have established financial planning to anticipate financial risks, which has prevented achieving the established objectives and have the necessary contingents to operate in the market. It is recommended to the highest authority to implement financial planning in the Cooperativa de Ahorro y Crédito Minga Ltda. Which promotes the elaboration of norms that allow the completion and presentation of annual plans, programs, and budgets and seek the economic development of an organization