Elaboración de un modelo de gestión financiera para incrementar la rentabilidad de la COAC Riobamba Ltda. agencia matriz, de la ciudad de Riobamba, provincia de Chimborazo, período 2016 – 2017

Abstract

The present research is a financial management model to increase the profitability of the Riobamba Credit Union Ltda. Main office, from de city of Riobamba, Chimborazo province, for the 2016 – 2017 period which its main objective is maximizing profitability and thus making it more competitive in the financial sector. The proposal has been developed based on the results of the balance sheets and statements of results for the years 2014 and 2015, with which the profitability index was evaluated. With the information obtained, a model of financial management that relates to decision-making was elaborated, by which is necessary to have a clear understanding of the objectives to be achieved, due to the fact that an objective facilitates optimal financial decision making. It is recommended to continue with the same microcredit practices in order to maintain a stable coverage by micro entrepreneurs, ensuring that their operations are reliable; likewise the implementation of the model is recommended which will be the responsibility of the Credit Union, as will be the scope and main actions to carry out in order to contribute to increased profitability.