Modelo de gestión financiera para la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda, ubicada en el cantón Ambato, provincia de Tungurahua

Abstract

The objective of the research work was to design a financial management model for Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., period 2022, to contribute to its economic growth. The applied methodology had a qualitative - quantitative approach, since their combination allowed applying an orderly and systematic process to collect the necessary information, thus diagnosing the economic and financial situation of the cooperative. The study population was composed of the staff of the financial department, as well as the financial statement. The research techniques applied were the direct observation in the institution, an interview with the general management and surveys applied to seven people who work in the financial department, with the purpose of collecting information, directed to factors of the internal environment to know the opinion that the staff has about the processes and financial management. As for the investigative instruments, the interview guide, questionnaire, where eight open questions were structured and the questionnaire with 10 closed questions was also used for the surveys, where the lack of a financial management model was evidenced, so that model was designed that will contribute to the economic and financial growth of the cooperative. According to the results obtained, a financial diagnosis was made where the economic and financial situation of the cooperative was observed. It was concluded that the main shortcoming of the financial institution was the lack of a financial management model that consist of management procedures that are oriented to portfolio recovery and therefore economic growth. Managers are recommended to apply the financial management model proposed in this research so that the personnel involved efficiently carry out all the proposed activities and thus achieve the economic growth of the institution.