Modelo de gestiòn financiera para la capitalizaciòn de la cooperativa de ahorro y crèdito Warmikunapak Rikchari Ltda. de la provincia Tungurahua, cantòn Ambato

Abstract

This research focused on the financial management model for the capitalization of the savings and credit cooperative Warmikunapak Rikchari Ltda., province of Tungurahua, Ambato canton. For the elaboration of the research, surveys were carried out, applied to the personnel, and an interview with the Manager of the cooperative, which allowed obtaining the necessary information for the development of the research work; where the main weaknesses were: the financial products and services are not well defined, the personnel does not meet the requirements established for the position, lack of knowledge in the area of fundraising, loan placement, and portfolio recovery, and there is a constant rotation of personnel. Based on the results obtained, the proposal was developed, starting with a financial analysis to determine the delinquency rate, then the forms and policies to capitalize among them, account openings, demand deposits, time deposits, credit lines, portfolio recovery, followed by the processes through flowcharts to improve operations through the collection, placement and credit portfolio and finally the financial management projection matrix. With the application of the model, favorable results will be obtained and capital growth will improve, which will strengthen the institution's liquidity and solvency. It is recommended to apply the model since it provides forms and policies for the capitalization of the cooperative that will improve profitability and increase its capital and achieve the cooperative's objectives.