Diseño de un modelo de gestión financiera para la cooperativa de ahorro y crédito Tena Ltda., de la ciudad de Tena, provincia de Napo

Abstract

The present study pretended to carry out a financial management model for Cooperativa de Ahorro y Crédito Tena Ltda which is located in Tena city, province of Napo with the aim of maximizing its profitability. To do this, interviews were applied to employees and directors of the cooperative that allowed obtaining necessary information for the development of the study. In addition, a diagnosis of the financial situation was carried out through a horizontal, and a vertical analysis along with the application of indicators through of the Perlas monitoring system that allow a comprehensive analysis of financial performance in key areas such as protection, effective financial structure, yield and costs, asset quality, liquidity and growth signs to verify the deficiencies of the institution, having As a result, a high percentage of delinquencies, a high percentage of unproductive assets, which affected the profitability and optimal growth of the company. It is recommended that the institution implements the strategies and activities proposed in this financial management model, which are focused on solving its economic and financial deficiencies in order to achieve efficient management of resources that allows the institution maximize its level of profitability.