Análisis económico y financiero del fondo complementario previsional cerrado de cesantía de la UNACH de los períodos 2022 – 2023.

The research titled "Economic and Financial Analysis of the Closed Complementary Pension Fund for Unemployment of UNACH for the Periods 2022 – 2023" aims to support informed decision-making by providing fund administrators with the necessary information to make strategic decisions that ensure the fund's long-term sustainability and growth. The research employed a qualitative methodology with a non-experimental, cross-sectional design, focusing on the descriptive analysis of the economic and financial situation of the unemployment fund during 2022-2023. Techniques such as observation, bibliographic analysis, and interviews were used, complemented by horizontal and vertical analysis as well as financial indicators to process and interpret the data. The study combined a literature review with primary data collection, allowing for a comprehensive and detailed understanding of the fund’s financial status during the period analyzed. Among the key findings, an increase in assets and liabilities was observed, with a strong concentration in exclusive investments and an improvement in the fund’s liquidity. Revenue, primarily driven by interest and returns, grew modestly, whereas operating expenses increased at a faster rate, affecting operational efficiency. Despite a slight decline in return on assets and credit coverage, the fund demonstrated an improvement in credit risk management and a solid capacity to handle credit losses, although its reliance on liabilities remains significant. Based on the findings, a Financial Management Model was designed using EVA (Economic Value Added), and finally, conclusions and recommendations were made in alignment with the specific research objectives.

• Autor principal: Arguello Parra, Alejandra Carolina (author)
• Formato: masterThesis
• Lenguaje: spa
• Publicado: 2025
• Materias: análisis económico; análisis financiero; valor económico agregado; costo de capital
• Acceso en línea: http://dspace.unach.edu.ec/handle/51000/14834