Gestión Financiera de a Cooperativa de Ahorro y Crédito Indígena SAC Ltda., Agencia Riobamba Periodo 2022

ABSTRACT: The main objective of this research study was to analyze the financial management of the Cooperativa de Ahorro y Crédito Indígena SAC Ltda., Riobamba Agency during the period 2021 and 2022. For which the non-experimental and descriptive design with a qualitative approach was used, in addition the analytical-synthetic method was applied, the techniques used were documentary research and interview, the population consisted of three representatives of the Cooperativa de Ahorro y Crédito Indígena SAC Ltda., so an interview of 10 questions was applied to the head of agency to know how the financial situation of the cooperative was, for the documentary population was taken into consideration the financial statements of the entity. The main results of the investigation indicate that the cooperative has deficiencies in liquidity, inadequate management of its assets and excessive unnecessary expenses, taking into account that in the two periods analyzed it exceeds 60% of total indebtedness, considering that in SEPS the ideal percentage is between 40% and 60%, in addition to making excessive expenses caused that by 2022 the ROE decreased to -6. 57% demonstrating a deficiency in the performance of the cooperative, finally, it could be observed that the financial intermediation is 113% reflecting an increase in the level of loans and credits, however in the microeconomic efficiency for 2022 it has an increase of 118.05%, demonstrating that it uses part of its income to cover operating expenses. Keywords: financial management, financial statements, cooperative, financial indicators.

• Egile nagusia: Yuquilema Chávez, Luz María (author)
• Formatua: bachelorThesis
• Hizkuntza: spa
• Argitaratua: 2024
• Gaiak: gestión financiera; estados financieros; cooperativa; indicadores financieros
• Sarrera elektronikoa: http://dspace.unach.edu.ec/handle/51000/13456