Análisis financiero y propuesta de mejoramiento de rentabilidad de la Cooperativa de Ahorro y Crédito Educadores de Chimborazo, ciudad de Riobamba del período 2008 – 2009

Abstract

The following financial analysis of the “Educadores de Chimborazo” Saving and Credit Cooperative has been developed to propose a better profitability that will be amied to improve living conditions through excellent financial services for their clients. The financial evaluation of the Cooperative has been executed through a Monitoring System called PERLAS which is formed by financial relationships that allow to realize a complete analysis of the financial performance of the Cooperative based on the compliance of established goals. This model was applied to the financial states data of the Cooperative during 2008 and 2009. In the same way, a FODA analysis was implemented in order to study the strength, threats, weaknesses and opportunities. During this study we could determine their strengths and weaknesses that affect the economical activities of the financial entity that require an immediate action from its managers. Based on this, we were able to formulate financial and operational strategies aimed to minimize the financial weaknesses and therefore increase its profitability, expanding the analysis and valuation of the operational areas of this institution. As a result of this financial evaluation, we exposed the conclusions and recommendations obtained during this investigation, which, while been applied, contributed to the development of the Cooperative in their activities, thus increasing their efficiency and revenue in their operations.