La planificación financiera y la toma de decisiones en la Cooperativa de Ahorro y Crédito Oscus Cía. Ltda.

Abstract

Financial planning is an important tool for organizations and defining the direction they need to take to achieve their strategic objectives through economic balance at all levels of the institution; processing, socialization and implementation is important for decision-making. However, before taking the appropriate decision, you must first analyze the current situation, determine the problem and investigate indicators of liquidity, solvency, probability and evaluate each goal in order to reduce the likelihood of loss for the year and increase profits by providing excellent services and care for society. With the implementation of this proposal breaches the CREDIT UNION OSCUS Ltda., has on its financial planning, annual operating plan, internal policies are discussed even on Strategic Planning, in order to establish financial readjustments minimize the above breaches and to provide to the institution sufficient to achieve its objectives in terms of profitability and social responsibility margin. The presentation of the adjustments includes increased financial resources to implement strategies that result in the loyalty of their partners and customers; and considering the economic situation that the country is currently throughing as is the drop in oil prices, ill-founded rumors, arrests, among others. As mentioned above, financial planning should be always present in any organization because thanks to this, uncertainty about what decisions to make in order to achieve compliance with strategic objectives is lost.