Modelo de gestión financiera para minimizar el riesgo crediticio en la Cooperativa de Ahorro y Crédito Fernando Daquilema de la ciudad de Riobamba período 2015

Abstract

The present paper is about a financial management model for savings and credit unión “Fernando Daquilema” in order to make up an efficient support tool strenthening the economic development of this institution not only for the partners but also the clients. This work is important because it will optimize economic-financial resources of”Fernando Daquilema” (COAC), and reduce the credit risk which is considere done the biggest problens of all financial institutions lending resources for the clients` development. The following methonds were used to do this research: Deductive method was used to know the Enterprise, inductive method was used to study the particular aspects, and analytic method was also to analyze the information.Surveys were carried out to get important data. Documentation was also gathered. Besides, direct observation technique was used to identify the own activities of this institution. Horizontal and vertical analysis of the financial statements was carried out for this proposal. Indicator calculus was carried out by means of Pearl system aplication.Competitive strategies were established to reduce the credit risk and to contribute to the efficiency of the economic resources. Finally, it is concluded that this institution has not been able to improve because it does not have a financial management model.That is why it is recommended to apply this model as a guide to make decisions in order to implement new investment projects.