La importancia de la planificación financiera en la elaboración de los planes de negocios y la rentabilidad de las cooperativas de ahorro y crédito caso: Kullki Wasi, San Alfonso, Mi Tierra de la ciudad de Ambato

Abstract

The present investigative project has as principal aim establish the seven failings in the financial planning of business plan and the profitability of the Cooperatives of saving and credit cases: Kullki Wasi, San Alfonso and My Land of Ambato city in the period 2013-2015. The methodology that was in use in this project was the explanatory field investigation, bibliographical, experimental, exploratory, and the association of variables also the approach of this investigation was cuali-quantitative. To evaluate the level of fulfillment of the failings in the financial planning was use like a work paper for measuring the profitability of the institutions. It was done through the levels of economic and financial profitability. Getting to the conclusion that the cooperatives of saving and credit that were an object of study do not possess a financial planning adapted in their business plans what it causes a deficient assignment of the resources, preventing this way the maximization of the profitability of these cooperatives. The contribution of this investigation is that it is a way of research for the academic area and for the futures enterprising allowing them to have in this investigation a tool to confront one uncertainly future and for to take the right decisions.