Modelo de gestión financiera para incrementar la rentabilidad de la COAC de la Microempresa de Chimborazo Ltda., de la ciudad de Riobamba, provincia de Chimborazo, año 2017

Abstract

The aim of the degree work is to design a financial management model to increase the profitability of the COAC of the microenterprise of Chimborazo Ltda., in the city of Riobamba, Province of Chimborazo, in 2017. The population surveyed is made up of administrative personnel, operational and partners that the institution has so far. When analyzing the current situation of the cooperative through a SWOT matrix were found shortcomings such as the lack of a financial management model, the lack of analysis of internal and external factors that facilitate the diagnosis of problems that appear when performing the activity. In this way the financial profitability is affected by the lack of an adequate strategic direction that is the reason why it has not been possible to improve the profitability. Finally strategies based on the stages of the administrative process, including analyzes, strategic formulations and its implementation plans were implemented, as well as balance based control Score Card; which will allow an integral development of the financial management model. It is recommended to encourage the development and fulfillment of the strategies presented, as well as to provide the necessary means for the elaboration, implementation, evaluation and improvement of the situation if necessary.