Contabilidad y Auditoría

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Author: search.filters.author.Calderón Meléndez, Rossana BelénSubject: search.filters.subject.COOPERATIVISMO

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    La planificación financiera y el posicionamiento en las Cooperativas de Ahorro y Crédito del segmento 4, cantón Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2016-11) Calderón Meléndez, Rossana Belén; DT - Álvarez Freire, Alejandro Dostoiewski
    The credit union play an important role in the development of the country because they are inclusive institutions that are present in urban areas, urban and rural pre. For this reason in Ecuador from February 2015 the Superintendency of Popular and Solidarity Economy segment preceded cooperatives based on their constitution of capital. Due to the rapid growth of these institutions nationwide this research focuses on analyzing the financial planning of the credit union segment 4 of Canton Ambato and how this planning influences the positioning of them in the financial market . One of the objectives of financial planning is deeply understand the strategy, especially growth plans and determine the competitive position that will take the organization in the environment in which it will operate. Thus, this research shows the need for proper financial planning by the credit union segment 4, so that the available resources are properly allocated in terms of development plans positioning enabling business growth.