Diseño de un plan financiero para incrementar la rentabilidad de la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda, del cantón Riobamba, provincia de Chimborazo, año 2017

Abstract

The present design of a financial plan to increase the profitability of the Cooperativa of the Ahorro y Crédito Fernando Daquilema Ltda., of the canton Riobamba, province of Chimborazo, year 2017,has the objective of proposing guideline that contribute to the direction in making financial decisions and achievement of the institutional objectives, for its development it was necessary to use financial tools such as vertical and horizontal analysis in addition to the interpretation of the institutional SWOT and the application of the financial indexes which contribute in the formation of guidelines that led to a broad knowledge the current situation of the entity, even identifying the inexistence of a financial plan, a situation has led to an inappropriate administrative-financial management by the staff working in the necessary knowledge in strategic planning ignoring the benefits it provides. The general context of the COAC Fernando Daquilema Ltda., confirms the need to implement a financial plan, which guides the processes that contribute to the improvement in an orderly manner, of each of the stages presented by the plan for adequate decision-making, the description of the plan has led to the conclusion that they contribute to the positioning of the credit institution, so the application of the proposal is recommended.