Planificación financiera y su incidencia en la liquidez de la Cooperativa de Ahorro y Crédito Credi Ya Ltda en el periodo 2021-2025

Abstract

The present degree work consisted of designing the financial planning of the Savings and Credit Union CREDI YA Ltda., through the application of financial tools, to strengthen its liquidity and the management of its resources. The research was of a quantitative and qualitative nature and a non-experimental design. Within the methodology used was bibliographic and field research through instruments such as surveys and interviews applied to the cooperative's staff. For the situational diagnosis, the external and internal analysis was carried out, as well as the financial diagnosis through the horizontal and vertical analysis of the financial statements and the application of financial indicators. The main findings were that the Credit Union had little liquidity, being 1.09; an ROE of 2.66%, and a ROA of 0.28%, so it is necessary to improve the liquidity of the cooperative to prevent it from falling into levels of illiquidity and both return on equity and return on assets must be increased so that these values are higher than the lending rate. Based on this, the financial planning of the Credit Union was developed, consisting of a series of actions described in the strategic formulation. After projecting the financial statements based on the proposed financial planning, the indicators show a better economic situation for the Credit Union. The liquidity and return on assets ratios increase and the return on equity rises considerably. It is recommended to apply the financial planning proposed in this research work to improve the financial situation of Savings and Credit Union CREDI YA Ltda and in turn consolidate its corporate image in the province of Tungurahua.