Modelo de gestión financiera de la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda. de la ciudad de Riobamba, provincia de Chimborazo, período 2016

Abstract

The main purpose of this research is to develop a financial management model for Mushuc Runa, a Credit Union of Riobamba city, Chimborazo province, during 2016, in order to improve the solvency and profitability of this institution and lead to the efficiency the process of reduction of delay in payment that the institution goes through. In order to create the model of financial management, several methods of analysis of the financial statements were used; like the horizontal analysis and the vertical analysis, this process has made possible to calculate indicators by means of PERLAS monitoring system ( Protection, Effective financial structure, Asset quality, Rates of return and cost, Liquidity and Signs of growth) as well as to establish strategies to be implemented, to conduct placements in order to increase the total portfolio level, to place the excess liquidity in investments, get sufficient provision to cover 100% of loads, and carry out an effective marketing program that the credit union must implement in order to reduce the delay in payment and contribute to enhance to internal, processes and achieve efficiency and effectiveness to reach the institutional goals.