Diseño de un plan financiero para mejorar la toma de decisiones de la cooperativa de transportes Jumandy, de la ciudad de Tena, periodo 2020-2024

Abstract

The objective of this research work was the design of a financial plan through strategies to improve the decision making of the Cooperativa de Transporte Jumandy, therefore, surveys were conducted to managers, the secretary and the accountant, from which the following information was obtained, 80% agreed that it is necessary for the cooperative to implement a financial plan aimed at maximizing the results in economic terms through better decision making, Consequently, a financial evaluation was made of the cooperative's financial statements, which identified that it maintains a liquidity of 7.49%, a level of indebtedness of 0.45 cents for every dollar of debt, a loss of -6.49%, a turnover of accounts receivable of 3 times on average per year, i.e. accounts receivable are paid approximately every 110 days and a turnover of accounts payable of 6 times on average per year, i.e. payments are made in approximately 57 days; In addition, a situational study was conducted to determine the current scenario of the entity. According to the results obtained, it was concluded that the Cooperative should apply financial strategies such as: implementation of policies to control, monitor the management, administration of accounts receivable and accounts payable, cancellation of short-term accounts payable, alliances strategies to increase its income in parcels, balance sheets and projected income statement in order to overcome the deficit. It is recommended that Cooperativa de Transportes Jumandy implement the proposed financial plan with the respective strategies proposed to improve decision making and that these be based on a sustainable tool that will allow it to increase its profitability levels and in turn improve its corporate image.