Modelo de gestión financiera para maximizar la rentabilidad en la Cooperativa de Ahorro y Crédito Guaranda Ltda., en la ciudad de Guaranda, provincia Bolívar, período 2017

Abstract

The current investigation is a model of Financial Management to increase the Profitability of the Cooperative of Savings and Credit Guaranda Ltda. Principal Agency, of the Guaranda city, Bolivar province, period 2017, in order to maximize the profitability and therefore make it more competitive within the financial sector. The proposal was developed based on results in the general balance sheets and results of the balances in the years 2015 and 2016, surveys applied to the institution's staff and the interview with the manager of the institution, which evaluated the indexes of cost effectiveness. With the information obtained, it was observed that the institution had problems in the decline of its profitability that was caused by the high operational expense and the increase in loan portfolio. A financial management model was developed that is related to optimal decision making, which it is necessary to have a clear understanding of the objectives that are intended to be achieved. It is recommended the implementation of the strategies proposed in this model, which will be the responsibility of the Cooperative, as well as the reach and main actions to be carried out in order to contribute to the increase of profitability.