Plan estratégico financiero para la Cooperativa de Ahorro y Crédito 15 de Agosto de Pilacoto Ltda., agencia matriz, de la provincia de Cotopaxi, periodo 2021- 2022

Abstract

The main objective of this research was to develop a Financial Strategic Plan for the Savings and Credit Cooperative 15 de Agosto of Pilacoto Ltda., Parent agency, of the province of Cotopaxi, to establish strategies that increase the profitability of the institution and allow better decisionmaking. The research was carried out by surveys directed to the collaborators and partners of the cooperative. In the same way, the general manager, Oscar Almachi. Was interviewed. Once the information was collected, the findings reported a decline in the implementation of financial strategies, lack of knowledge about the strategic direction of the institution, lack of socialization of policies and objectives with collaborators. The findings from the financial diagnosis determined that the income for 2020 has decreased by 1.64%, expenses have increased by 1.36% and profit has decreased by 85.20%. In addition, the institution has had an increase in delinquency of 0.41%, due to external factors, the profitability of its investments in 2020 is 0.43%, and in 2019 it is 3.29%, the Liquidity in 2019 was 121.96%, and in 2020 it was 110.58%. Based on this evidence, it was possible to establish the proposal by carrying out the vertical and horizontal analysis, the analysis of financial indicators, the financial strategic formulation, and therefore the projections of the account statements, the financial indicators, and the Action Plan. It is recommended that the administrative entity of the cooperative implement the proposed financial strategic plan to consolidate its resources by efficient decision-making, thus giving greater financial assistance and increasing profitability.