Análisis a los estados financieros de la Cooperativa de Ahorro y Crédito “Ciudad de Zamora” de la Ciudad de Zamora, periodo 2020-2021.

The present thesis work called: FINANCIAL ANALYSIS OF THE COOPERATIVE OF SAVINGS AND CREDIT "CIUDAD DE ZAMORA", PERIODS 2020-2021 was developed with the purpose of determining the real situation of the cooperative, through the analysis of the financial statements it was possible to know the economic and financial position of the years 2020 and 2021 and thus help executives to make the right decisions. Therefore, the specific objectives of executing the vertical financial analysis were fulfilled, which allowed knowing the degree of participation of each of the accounts with respect to the group to which it belongs and determining the financial structure; likewise, the horizontal analysis was carried out to identify the existing variations that refer to the increases and decreases of the figures in the financial statements from one economic period to another. In addition, financial indicators required by the Superintendence of Popular and Solidarity Economy were applied, such as Capital, Structure and Quality of Assets, Microeconomic Efficiency, Profitability, Financial Intermediation, Financial Efficiency, Liquidity and Vulnerability of the Patrimony, which allowed measuring the economic and financial situation of the Cooperative. Finally, a financial analysis report was prepared containing the results of the vertical and horizontal analysis, financial indicators, as well as conclusions and recommendations appropriate to the situation of the cooperative, results that will allow the managers of the financial entity to make the right decisions to contribute to the successful management of the entity. After applying the financial analysis, it can be concluded that Cooperative of Savings and Credit Ciudad de Zamora maintains most of its assets in the loan portfolio, which has a low level of delinquency of 1.48%, compared to the acceptable level of ≤ 5%, which is convenient for the entity because it shows that the resources placed in lines of credit are recovered efficiently; evidencing a low risk that represents a very low probability of loss that can improve the continuity of the entity and the normal operation of certain processes of the same; therefore it requires the immediate attention of the board of directors and management.

• Үндсэн зохиолч: Medina González, Hugo Javier (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2024
• Нөхцлүүд: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; ZAMORA; AUDITORIA
• Онлайн хандалт: https://dspace.unl.edu.ec/jspui/handle/123456789/29245