Gestión financiera para el otorgamiento de créditos en la Cooperativa de Ahorro y Crédito Warmikunapak Rikchari Ltda., del cantón Ambato, provincia Tungurahua, año 2025.

Abstract

This research examines the impact of financial management on the credit-granting process of the Warmikunapak Rikchari Savings and Credit Cooperative, situated in the rural parish of Pilahuin, Ambato, during the year 2025. The study arises from internal challenges, including insufficient financial planning, a lack of technical procedures for microcredit evaluation, increasing credit risk, technological limitations, and high levels of delinquency that compromise the institution’s liquidity and long-term sustainability. A mixed-method approach was applied, using analytical, descriptive, exploratory, deductive, and inductive methods. Data were collected through surveys of members, interviews with managers and credit advisors, and direct observation of operational processes. Results show strengths in loan recovery and member relations, but weaknesses in microcredit evaluation, financial planning, technological support, and credit monitoring. The financial analysis demonstrates that financial management directly influences liquidity, profitability, and portfolio quality, determining the cooperative’s ability to grant loans responsibly. Likewise, the correlation between available funds, approved amounts, and delinquency confirms that proper financial management reduces risks and strengthens institutional sustainability. It is concluded that improving financial processes, implementing modern technological tools, and reinforcing evaluation and follow-up mechanisms will optimize credit granting and ensure the cooperative’s economic stability.