Análisis e interpretación a los estados financieros y su incidencia en las decisiones gerenciales de la coac cristo rey, en la ciudad de Loja, período 2012, 2013, 2014
This thesis entitled: "ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS AND ITS IMPACT ON THE MANAGEMENT DECISIONS OF THE COAC CHRIST THE KING IN THE CITY OF LOJA, PERIOD 2012, 2013, 2014", was carried out in compliance with Art. 151. Academic Regime Regulations Effective National U...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2016
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| Matèries: | |
| Accés en línia: | http://dspace.unl.edu.ec/jspui/handle/123456789/14019 |
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Afegir etiqueta | Sumari: | This thesis entitled: "ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS AND ITS IMPACT ON THE MANAGEMENT DECISIONS OF THE COAC CHRIST THE KING IN THE CITY OF LOJA, PERIOD 2012, 2013, 2014", was carried out in compliance with Art. 151. Academic Regime Regulations Effective National University of Loja, a prerequisite to obtaining the title of Engineer National Public Accounting and Auditing Accountant Auditor. In conducting the analysis and interpretation of the financial statements it met the objectives in the project, using the vertical and horizontal analysis of financial statements allowing comparison of each of the accounts of the overall balances and results in 2012 , 2013, 2014. Management decisions should focus on place and properly recover the portfolio as it is the main activity of a financial institution, reduce non-performing assets and non-revenue generating and establish mechanisms to help improve profitability and solvency. It should also be efficiently provisioned loans portfolio delinquencies greater than twelve months that directly harm the institutional capital and jeopardizes the member savings by not having adequate protection credit. Lending partners should be analyzed carefully to avoid falling into delinquent loan portfolio. It should establish policies for determining interest rates considering terms, amounts and ranges, taking into account established by the Central Bank of Ecuador. The application of financial ratios to evaluate and measure the individual components, through financial indicators monitoring system Perlas, Camel system and indicators for financial institutions applied to the COAC "Christ the King" financial reasons financial analyst decides calculate with the aim of establishing liquidity solvency, debt and profitability of operations that have been made in the study periods of the cooperative, in order that management evaluate and compare the financial progress based on acquired results and can make wise decisions and healthy for the future of the cooperative. Finally it is done and presents an analysis report financial statements in which the results of the application of analysis and interpretation to the financial statements of the credit union CRISTO REY in the periods 2012, 2013, 2014 evidence. |
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