“Modelo de gestión financiera para la Cooperativa de Ahorro y Crédito “Oscus” Ltda., agencia Baños, provincia de Tungurahua, período 2020”

Abstract

This research work aimed to develop a financial management model for the Savings and Credit Cooperative "OSCUS" Ltd., Baños Agency, province of Tungurahua, period 2020. The work was achieved through the application of a mixed approach methodology, where information was obtained from primary sources through surveys and interviews with members and customers of the cooperative, as well as the staff working within the institution; after having applied the research instruments, it can be said that the institution's collaborators have clearly defined the concept of financial management and planning, also the budgets, objectives and placement goals are assigned from the planning of the central office and with respect to members and clients, there is a 61% of people who in a certain way do not feel satisfied with the service they have received in the cooperative, it is for this reason that the proposal to carry out a financial management model arises, considering that the main improvement to be implemented has to do with the speed in granting the microcredit, It is also proposed possible solutions focused on maintaining the growth of deposits, recovery of past-due portfolio, allocation of budgets according to the needs of the operating agency Baños, it is concluded that through the use of the SWOT tool, it was possible to know the strengths and weaknesses of the Cooperative, as well as the opportunities and threats, from there it was possible to perform an initial situation analysis, the financial diagnosis from the Financial Statements and it is recommended to socialize with all employees the tools proposed in this study for its implementation.