Contabilidad y Auditoría

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    La gestión administrativa-financiera y la toma de decisiones en la Cooperativa de Ahorro y Crédito SUMAK RUNA Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Cacuango Galarza, Cristina Alexandra; DT - Viera Vasco, Fabricio Oswaldo
    This document was performed in order to conduct a thorough analysis in relation to the administrative and financial management of the credit union Sumak Rune Ltda., Which is a financial institution that has been practicing his trade in Tungurahua and to see affected by a number of internal factors of the organization, among which we highlight poor designation of functions, which causes difficulties when achieve objectives and meet targets, lack of socialization of decision-making, because these affect the entire organization, especially for partners who are not well informed and cannot clear their doubts about the disadvantages that occur in the cooperative. In view of the causes of the problem was identified that the best way to solve the research problem is the structuring of a balanced scorecard and implement it so you can make the best decisions focused on the partner, since it will allow growth economic, organizational and institutional. The handle information in a clear and timely manner through knowledge of the strategies proposed in the scorecard of the Cooperative, will allow making the decision to be effective and generate positive results.