Modelo de gestión financiera para el sistema de cobranzas y otorgamiento de créditos de la Cooperativa de Ahorro y Crédito Minga Ltda., en el cantón Riobamba, provincia de Chimborazo, en el periodo 2016

Abstract

This investigation work has like object to perform a “financial management model to collection system and granting credits of the Cooperativa de Ahorro y Crédito Minga Ltda., in Riobamba canton, Chimborazo province in 2016 period. The financial management model is developed in base to vertical and horizontal financial analysis of the balance sheet and the income statement for the years 2014-2015, as well as the most relevant financial indicators are determined that hey allow us to know the current financial situation of the cooperative, this investigation has a function manual to the stuff of the credit department, guidelines for each type of loan product, procedure for granting credit, collection policies, and the collection procedure training plan. The data provided by this financial institution, it allows us to affirm the idea to defend, as well as indicate the feasibility of this model of financial management, through the implementation of the proposal it is expected to achieve the cooperative maintain an adequate level of liquidity, as well as they decrease their default rate improving the administration of the loan portfolio and capitalization, opportunities that support a sound decision making, it is recommended to implement the proposed management model to ensure the profitability and growth of the entity.