Diseño de un modelo de gestión financiera para la cooperativa de ahorro y crédito Chunchi Ltda. provincia de Chimborazo, cantón Chunchi

Abstract

The design of the Financial Management Model for Chunchi Credit and Savings Cooperative Ltd, province of Chimborazo, Chunchi Canton, had the objective of optimizing profitability and maximizing its economic resources. The elaboration of the research project was carried out through the use of instruments such as the survey applied to members and clients, and the interview with the cooperative's work team, which allowed to identify the lack of flow charts that allow knowing the different processes carried out continuously such as the delivery of credits, opening of accounts, investments, and provision of non-financial services as well as their respective responsible persons. In addition, thanks to these instruments, it was possible to develop the SWOT matrix and subsequently carry out an evaluation of internal and external factors which resulted in the cooperative being in an environment with more opportunities than threats, as well as a tendency towards weaknesses rather than strengths. Likewise, during the field and documentary research, it was observed that the cooperative adequately manages its financial records, making it possible to easily access the information, but the institution does not perform a thorough analysis of its financial statement accounts, which results in the lack of implementation of strategies. Therefore, it was concluded that the cooperative does not have sufficient administrative and financial tools to prepare a situational diagnosis and, based on this make decisions and propose strategies. It was recommended that Chunchi Credit and Savings Cooperative Ltd implement the proposed management model because it contains process flowcharts, structural organization charts, application of administrative and financial tools with the respective approach of strategies according to its current situation as well as its constant updating.