“Modelo de gestión administrativo – financiero para la caja de ahorro y crédito “Pedro Vicente Maldonado” del cantón Riobamba, provincia de Chimborazo, período 2022-2026”

Abstract

This research aimed to design an administrative-financial management model to improve profitability and efficiency in the administrative operations of the "Pedro Vicente Maldonado" Savings and Credit Union in Riobamba Canton, Chimborazo Province, period 2022-2026. To fulfill this purpose, interviews were conducted with the manager and the accountant, and a survey was administered to the employees. Additionally, a PESTEL analysis was carried out to identify the political, economic, social, technological, ecological, and legal factors directly related to the Savings and Credit Union. With all the gathered information, a SWOT matrix was developed, revealing several weaknesses that served as a basis for proposing a strategic direction to strengthen the following aspects: organizational culture, organizational structure, and functional structure through credit approval flowcharts and portfolio recovery flowcharts. Furthermore, an analysis of the financial statements was conducted, providing information on the variability of profitability from one period to another. It is concluded that the proposed model will contribute to strengthening the organizational and functional structure of the financial institution. Additionally, the financial ratios identified through the analysis will aid in making better decisions to increase the profitability of the institution under study. Therefore, the execution of this administrative-financial management model is recommended according to the established timeline.