Gestión Financiera - M

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Author: search.filters.author.Mariño Rosero, Verónica SoledadSubject: search.filters.subject.COOPERATIVAS DE AHORRO Y CRÉDITO

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    Herramientas de control financiero y toma de decisiones para las Cooperativas de Ahorro y Crédito Segmento 2 y 3 de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-01) Mariño Rosero, Verónica Soledad; DT - Guevara Uvidia, Rocío del Pilar
    This research is based on one of the problems currently affecting credit unions cooperatives in segments two and three in the city of Ambato. The "inefficient financial control" means that many of the decisions are not correct, which has caused the closing of many institutions and uncertainty for the member when investing in these institutions. The cooperatives are led by the CEO and Boards of Administration and Compliance, these representatives are chosen by vote among the members, but they do not always have the experience and technical knowledge that is necessary to manage a financial institution, thus negatively affecting the decisions that are made. In the financial field, it is essential to know the internal and external aspects of the cooperative, since it reflects the effects of the business. Its purpose is to contribute to the analysis of results that will lead to decisions that will help achieve the financial institutions goals. It is for this reason that in this research work, it is proposed a "Model of Financial Control Tools". In continuation from previously stated, the proposal is developed to make known the methodology of the Financial Control Tools Model, which allows continuous preventive actions to be carried out mainly through preventive actions, once deviations or failures are detected In the strategies. From the above statement, the importance of implementing the Financial Control Tools Model is critical, since it allows to know the real financial situation of the credit unions cooperatives, to consolidate their information, to determine critical points and thus to be able to develop preventive and corrective measures; In addition the simple way of its management will allow its administrators to use it daily and to be able to monitor the accounting information correctly. All this contributes to the fact that cooperatives can prevent financial problems, and that the decisions of the administrators are not only based out of intuition but also analytical and efficient. It is important that the financial information is interpreted accurately, therefore the present work content shows the explanation of the obtained results.