Modelo de gestión financiera para la Cooperativa de Ahorro y Crédito Sagrada Familia Ltda; ubicada en el cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

This research was aimed to carry out a Financial Management Model for the banking entity Cooperativa de Ahorro y Crédito “Sagrada Familia Ltda.” in order to improve its short-long term profitability rate from the new periods through the implementation of the Method CAMEL (Capital, Asset Quality, Management, Earnings and Liquidity) since this is the instrument that sets out the parameters used in international system for the bank rating which establishes the terms for an efficient assessment and oversight of the banking financial situation as well as to fulfill the widest banking perspectives. This Banking Financial Management Model of this study proposal turned into an effective instrument for this banking entity financial assessment allowing not only determining the time variable in regarding the banking strategies and policies but also verifying the banking objectives fulfillment and thus accomplishing financial good control procedures into the banking operations from the functional financial areas. From the study results, it is advisable for the banking entity to carry out regular assessment of objective achievement, current assets, loan portfolio by implementing the Banking Financial Management Model of this study proposal in order to evaluate the banking objectives achievement in regarding the projections stated by the entity.