Razonabilidad de los estados financieros de la Cooperativa San José Ltda., mediante el uso de la herramienta Power BI periodos 2022 y 2023.

The main objective of this study was to determine the reasonableness of the financial statements of the San José Cooperative Ltda. during the periods 2022 and 2023, using Power BI as an analysis tool. The hypothesis proposed suggests that "the reasonableness of the financial statements of the San José Cooperative Ltda. will significantly improve through the use of Power BI." The methodology used was mixed, combining quantitative and qualitative approaches through interviews, surveys, and financial data analysis using Power BI for the visualization and processing of key information. The main findings revealed that the use of Power BI facilitated a more accurate and detailed analysis of the financial statements, allowing inconsistencies and opportunities for improvement to be identified. This result improved the quality of financial information and supported more efficient decision-making within the cooperative. From the results, it is concluded that the adoption of Power BI contributes positively to the optimization of financial management and strengthens the economic stability of the entity. It is recommended to continue using this tool and establish a training program for staff, maximizing the benefits that Power BI can offer in the financial analysis and strategic management of the cooperative.

• Hoofdauteur: Ronquillo Chango Andrés Esteban (author)
• Andere auteurs: Zaruma Ibarra Juan Fernando (author)
• Formaat: bachelorThesis
• Gepubliceerd in: 2025
• Online toegang: https://dspace.ueb.edu.ec/handle/123456789/7985