Diagnóstico y propuesta administrativa - financiera de la cooperativa de ahorro y crédito de la Pequeña y Mediana Empresa Ciudadana de Macará, periodo 2016 – 2017.

Abstract

The main objective of this research was to carry out a diagnosis and administrative - financial proposal of the savings and credit cooperative of the Small and Medium-sized Citizen Company of Macará, period 2016 - 2017 ", through the application of strategic, operational and financial indicators. The development of the study is quantitative-qualitative; for the fulfillment of the stated objectives, the theoretical foundation is first described, where emphasis is placed on the national financial system, administrative management, social performance, financial management and aspects related to the institution under study. The diagnosis of the administrative management showed certain weaknesses especially in relation to staff selection, human talent assessment, function manuals and lack of tools to measure the social balance. The financial diagnosis revealed low profitability and solvency due to its unproductive assets. Considering the results found, an administrative and financial evaluation proposal is presented whose results showed a positive NPV, IRR greater than the opportunity cost and RBC reflects profit for each dollar invested. These alternatives are aimed at making the entity grow and managed to maintain the market. The diagnosis of business management is a key factor for proper decision making, because it allows timely detection of anomalies that affect the proper economic and financial development of a company.