Retrospectiva financiera para la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda. agencia Riobamba provincia de Chimborazo de los años 2014-2015

Abstract

The current research aims to carry out a financial retrospective in the Credit Union Mushuc Runa Ltda., agency of Riobamba, located in Chimborazo province during the period 2014-2015, with the aim of improving the decision making of the financial institution. For the development of the financial retrospective it was used: financial reasons, DUPONT analysis, trends analysis and the establishment of strategies that allow improving the products as: the low level of concentration of portfolio, high default rate, high level of indebtedness, inefficiency in the use of median return on collations and medium profitability on the heritage assets. These tools incorporate various conditions, based in knowledge fundamental of real information and reflection on the situations, events present in the Credit Union that help to improve the decisions making, and as result it gets efficiency and effectiveness in the achievement of objectives of the organization.