Modelo de gestión administrativo - financiero para la cooperativa de transporte urbano Vía Flores “Coopviaflores” del cantón Ambato, provincia de Tungurahua, período 2022 - 2026

Abstract

The purpose of this research work was to propose an Administrative-Financial Management Model for Cooperativa de Transporte Urbano Vía Flores "Coopviaflores" of Ambato Canton, Tungurahua Province, Period 2022 - 2026. With the basic precept of contributing positively to the administrative and financial management of the organization. For the development of the research, a quali-quantitative approach methodology was applied. Through a field and bibliographic study; research techniques were used to collect information through instruments such as surveys and interviews directed to the entity's personnel and its active members, a SWOT analysis was also applied to carry out an internal and external diagnosis in the administrative management which facilitated the recognition of strengths, opportunities, weaknesses, and threats, with this information we proceeded to design the model detailing the procedures and strategies such as updating the business philosophy, updating the organization chart, describing the processes, functions and administrative and financial policies of the entity, after which the horizontal and vertical analysis of the Balance Sheet and Income Statement was carried out; the financial ratios were also calculated. The main results obtained were a situational analysis of the organization where minimum profitability levels were identified in the last periods, as well as its management levels. Therefore, the financial administrative management model is proposed based on a technical structure where the financial projections show that the proposed objectives can be met by obtaining positive indicators higher than those of the previous period. In this way, it was possible to design financial policies according to the results obtained to establish a balanced scorecard accompanied by a control system by impacts. Thus, it concludes that the proposed model for the organization will contribute to improving the profitability of the company and it is recommended that the management make use of the model and implement it to meet the established goals