Credit unions in Latin America play an important role in the financial system, making a significant contribution to the achievement of the Sustainable Development Goals (SDGs) through their focus on financial inclusion, sustainability, and economic resilience. Assessing the social responsibility of these cooperatives ensures ethical, sustainable operations that benefit the population. Unlike traditional financial institutions, cooperatives are based on principles focused on mutual benefit, democratic participation, and responsibility toward their members and the community. This critical literature review, conducted through scientific databases, synthesizes findings on social responsibility in credit unions. The financial system is relevant for global economic stability and growth, comprising institutions like credit unions that facilitate capital flow. It operates through financial instruments, intermediaries, and markets, ensuring efficient resource allocation and risk management. Effective financial management involves planning, organizing, directing, and controlling resources to achieve stability and growth, integrating social responsibility. Credit unions in Latin America highlight cooperative principles, emphasizing member service, community development, and sustainable practices over profit maximization, thereby fostering economic inclusion and ethical business practices. In conclusion, credit unions provide affordable financial services while promoting values of solidarity and equity. However, as entities directly linked to communities, it is essential for them to monitor their actions in terms of social responsibility. This is important to measure and ensure their impact on society and its context. Finally, future research should focus on balancing economic viability with social responsibility, exploring innovative models, governance frameworks, and technological impacts.

The research will evaluate financial dependence under qualitative and quantitative approaches, applying economic and financial indicators based on the analysis of Ecuador's credit cooperation for the presidential period 2017-2020, where the fluctuation in the price of a barrel of oil and the health emergency were factors that aggravated the economy, affecting the growth of the gross domestic product from 2.4 to -8.8% in the study periods, originating the establishment of credit relationships with international financial organizations such as the International Monetary Fund, Inter-American Development Bank, World Bank, Bank of Development for Latin America and China Development Bank with whom Ecuador, under a counterpart of risk reduction in structural adjustment policies and adoption of regulatory frameworks, found relief in the fiscal gap to comply with its national development plan despite explicit disapproval of the population. 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The main objective of this research is to improve financial management and facilitate decisionmaking through the construction of a model oriented to the realization of a financial plan applied to service companies in the oil sector in Ecuador. This design was generated in eight phases that began with the identification of information, followed by the diagnosis of the current situation, recognition of its main competitor, financial evaluation, creation of financial objectives, strategies, and policies, in addition to the redesign of the business philosophy, with a proposed investment plan, and finally the projection of financial statements and validation of the research from the comparison of financial indicators. The study uses the inductive– deductive, synthetic analytical, and descriptive method with a mixed research approach using interviews and surveys, as well as its validation of applicability in the company Orienfluvial S.A. located in La Joya de Los Sachas, province of Orellana, from 2020 to 2024, where an improvement in the conversion of cash, profitability, reduction of expenses, and operational needs of covered funds was determined. Keywords: financial planning, finance, financial analysis, analysis profitability. Resumen La presente investigación tiene como objeto primordial mejorar la gestión financiera y facilitar la toma de decisiones a través de la construcción de un modelo orientado a la realización de un plan financiero aplicado a empresas de servicios en el sector petrolero en el Ecuador; dicho diseño fue generado en ocho fases que inician con la identificación de información, seguido del diagnóstico de la situación actual, reconocimiento de su competidor principal, evaluación financiera, creación de objetivos, estrategias y políticas financieras, a más del rediseño de la filosofía empresarial, con una propuesta de plan de inversión, y finalizando con la proyección de estados financieros y la validación de la investigación a partir de la comparación de indicadores financieros. Este estudio empleó el método inductivo-deductivo, analítico sintético y descriptivo con un enfoque de investigación mixto a través de la ejecución de técnicas e instrumentos de investigación como entrevistas y encuestas, así como su validación de aplicabilidad en la empresa Orienfluvial S.A ubicada en la Joya de los Sachas, provincia de Orellana en un período 2020-2024, donde se determinó una mejora en la conversión del efectivo, rentabilidad, reducción de gastos y necesidades operativas de fondos cubiertas. Palabras Clave: planificación financiera, finanzas, análisis financiero, rentabilidad.

This study examines how poverty-related assets and liabilities shape growth aspirations among necessity-driven entrepreneurs in Ecuador. Drawing on semi-structured interviews with 26 participants from Chimborazo province, we develop a four-stage process model anchored in the concept of feasibility calibration, that is an ongoing, forward-looking, and relationally embedded assessment through which entrepreneurs translate poverty-related assets and liabilities into bounded but active orientations toward growth. The analysis identifies three configurations of growth aspirations: Self-Sustaining, Household-Stabilizing, and Conditionally Expansive, emerging at the intersection of perceived feasibility and household embeddedness. Rather than indicating low ambition as often predicted in the literature, modest aspirations reflect calibrated judgments about what can be responsibly pursued without undermining household stability. The study makes three contributions: it introduces feasibility calibration as a construct advancing process-level understanding of aspiration formation under poverty. We show that household embeddedness is constitutive of how growth is evaluated and offer a configurational account that moves beyond the necessity–opportunity binary, showing that necessity-driven entrepreneurs are not a homogeneous group.