“Modelo de gestión financiera para la cooperativa de ahorro y crédito "Acción y Desarrollo” Ltda., del cantón Riobamba, provincia de Chimborazo, período 2022 – 2026.”

Abstract

The objective of this work was to design a financial management model that allows the integration of certain aspects in order to achieve greater profitability in the Savings and Credit Cooperative "Acción y Desarrollo" Ltda. in Riobamba. In the methodology carried out in the diagnosis of the economic-financial management in the entity, the use of the mixed approach was pertinent due to the need to analyze both the qualitative and quantitative approach, the research reached a descriptive level since a complete narration of each of the factors and involved in the economic model of the cooperative was carried out. Likewise, the non-experimental design was adopted and the transversal type of study was applied, using documentary and field studies, the data collection process was carried out through the application of general surveys to all the collaborators that make up the operative personnel and interviews directed to the institution's management personnel; where some negative scenarios could be evidenced such as the lack of management tools that allow guiding technical decisions and unfavorable economic results. Under this scenario, the entire study population considered it feasible for the financial management of the institution to have a particular model. The financial management model was developed by phases; through the PERLAS monitoring system a financial diagnosis was carried out; which allowed establishing financial policies and strategies; consequently through the financial projections it was possible to shape its economic future, it was concluded that the incorporation of the model is beneficial for the cooperative, since the profitability index was raised, therefore, the integration of the financial management model in the cooperative is recommended.