Los indicadores financieros y su incidencia en la toma de decisiones de la Cooperativa de Ahorro y Crédito Kullki Wasi, en el cantón Guaranda, provincia Bolívar, en el año 2023.
The general objective of this work was to evaluate the financial situation of the Kullki Wasi Savings and Credit Cooperative and propose a Balanced Scorecard (BSC) to improve strategic decision-making. A descriptive and analytical methodology was employed, based on the analysis of financial and non-...
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| Format: | bachelorThesis |
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2025
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| Online Access: | https://dspace.ueb.edu.ec/handle/123456789/8033 |
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Add Tag | Summary: | The general objective of this work was to evaluate the financial situation of the Kullki Wasi Savings and Credit Cooperative and propose a Balanced Scorecard (BSC) to improve strategic decision-making. A descriptive and analytical methodology was employed, based on the analysis of financial and non-financial indicators, as well as on staff surveys, an interview with the head of the agency and a documentary review. The main results revealed a negative trend in key indicators such as liquidity and profitability, as well as an increase in delinquency. It was concluded that the implementation of the BSC would provide a structured framework for monitoring financial performance and strengthening the relationship with members. The hypothesis test conducted showed a significant correlation between member satisfaction and the cooperative's financial performance. Recommendations include the gradual implementation of the BSC, continuous staff training, improving communication with members, and establishing a constant feedback system. These actions will enable the cooperative to optimize its management and ensure its long-term sustainability. |
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