Evaluación de los procesos administrativos y financieros a la Cooperativa de Ahorro y Crédito “Shobol Llin Llin Ltda.”, de la provincia de Chimborazo, cantón Riobamba, parroquia San Juan, período 2012

Abstract

The proposal of this research is the assessment of administrative and financial processes to “Shobol Llinllín Ltda” Savings and Credit Union, Chimborazo province, Riobamba Canton, San Juan parish, period 2012, which aims to evaluate Administrative and Financial Processes in order to determine levels of efficiency, effectiveness and economy that allow the taking of appropriate decisions. Assessment was performed based on the information provided by members of the company, in addition to the application of surveys, identification of processes, description of each of the processes by flowcharts, monitoring and measuring desired outcomes and process improvement by developing the Administrative and Financial Processes Handbook, which will allow the cooperative take advantage of their human and financial resources. Furthermore on the financial section, a horizontal and vertical analysis of the financial statements was performed with the implementation of their respective indicators and it was determined the conclusions and recommendations in order to contribute to the improvement of the cooperative processes through appropriate decision-making.