Las actividades de control y el cumplimiento de los objetivos operativos y financieros de la Cooperativa de Ahorro y Crédito Nuevo Amanecer del cantón Salcedo durante el año 2014

Abstract

This research responds to the topic: Control activities and compliance with operational and financial objectives of the credit union Nuevo Amanecer Canton Salcedo during 2014. The overall objective of the research is to study how influence control activities in compliance with the operational and financial objectives of the credit union Nuevo Amanecer. In order to support the research work, and in turn diagnose the current situation of the company, noting the weaknesses which should pay more attention when proposing a possible solution. It is important to note that the primary data were collected directly from the credit union Nuevo Amanecer., Through fieldwork, in order to obtain a diagnosis of the current situation, for which observation forms was used which They contributed to obtaining the information necessary for the development of research, just as flowcharts were performed to identify the risks in each process, which help us to show the main effect, described in the problem tree, and be able to determine mediated control, also other weaknesses that can be corrected through recommendations made, including the proposal that refers to reengineer processes, each area of the cooperative, it is raised is identified which go according to needs it, it is to guide process management in a proper way to optimize resources and thus improve profitability. For the development of this research, it was necessary to investigate secondary sources, which provided a wider range of the dependent variable and independent concept.