Modelo de gestión financiera en la Cooperativa de Ahorro y Crédito “San Miguel de Pallatanga”, del cantón Pallatanga, provincia de Chimborazo, en los períodos 2012-2013, para el uso óptimo de los recursos económicos financieros

Abstract

This work is a model certification for management Credit Cooperative PALLATANGA SAN MIGUEL, in order to contribute in an effective tool and to strengthen economic and social progress of their partners. This work is important because it will optimize financial economic resources of the COAC “SAN MIGUEL DE PALLATANGA”, while supporting the administration in making decisions that will enable the generation and the proper use of tis resources in order to improve standards efficiency and profitability. For the development work was used titration methods as deductive which was used to know the company in general, inductive method for the study of some particular aspects and analytical method to analyze the information collected: surveys for obtaining significant data were performed: documentation was collected and besides the direct observation technique was used to identify the characteristics of the cooperative activities. To the proposed, it was done a horizontal and vertical analysis of financial statements, the calculation of indicators was carried out by applying the beads system, this allowed establishing competitive strategies to contribute to an efficient resource management. Finally, it was concluded that the cooperative to not have a model of financial management for optimal use of financial funds, that is the reason because they were unable to grow its businesses and therefore recommends that this model as a guide to apply for taking appropriate decisions to implement new investment project.