Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016.
The Financial Analysis of the Savings and Credit Cooperative "Fiscal Public Works of Loja and Zamora" for the period 2015-2016, was carried out to fulfill the prerequisite to choose the degree of Engineer in Accounting and Auditing, CPA, and with the purpose of to establish options that he...
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| Formatua: | bachelorThesis |
| Hizkuntza: | spa |
| Argitaratua: |
2018
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| Gaiak: | |
| Sarrera elektronikoa: | http://dspace.unl.edu.ec/jspui/handle/123456789/20276 |
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Etiketa erantsi
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Etiketa erantsi | _version_ | 1857833183669649408 |
|---|---|
| author | Armijos Hurtado, Cindy Carolina |
| author_facet | Armijos Hurtado, Cindy Carolina |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | Manchay Reyes, Gina Judith |
| dc.creator.none.fl_str_mv | Armijos Hurtado, Cindy Carolina |
| dc.date.none.fl_str_mv | 2018-03-12T14:14:44Z 2018-03-12T14:14:44Z 2018 |
| dc.format.none.fl_str_mv | 224 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.unl.edu.ec/jspui/handle/123456789/20276 |
| dc.language.none.fl_str_mv | spa |
| dc.rights.none.fl_str_mv | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Nacional de Loja instname:Universidad Nacional de Loja instacron:UNL |
| dc.subject.none.fl_str_mv | CONTABILIDAD Y AUDITORÍA ANÁLISIS A LOS ESTADOS FINANCIEROS |
| dc.title.none.fl_str_mv | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The Financial Analysis of the Savings and Credit Cooperative "Fiscal Public Works of Loja and Zamora" for the period 2015-2016, was carried out to fulfill the prerequisite to choose the degree of Engineer in Accounting and Auditing, CPA, and with the purpose of to establish options that help the correct decision making in the entity. The content of the research is based on the general objective where the financial statements of the cooperative were analyzed, in order to contribute to the improvement of the administrative management. The theoretical contents obtained in the classrooms that are related to the financial analysis were supported with the help of a short bibliography, followed by the vertical and horizontal analysis corresponding to the financial statements in 2015 and 2016, the percentage of the accounts was determined. significant that exist within the assets, liabilities, assets, income and expenses, as well as the variations that the items in the study have had from one period to another, establishing the reason, likewise applying indicators with CAMEL and PERLAS methodology , where the financial returns were established that are designed to serve as a guide to the managers and establish a correct decision making, finally the report was made on the results obtained in the course of the analysis, presented strengths, weaknesses and improvement strategies . With the obtained results it was possible to determine that the entity is financially and economically stable, it is recommended to perform Financial Analysis periodically, as well as to apply indicators that will help the correct decision making for the benefit of the Cooperative. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_13c4fd65013e1c8aee7b5029ec808a92 |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/20276 |
| publishDate | 2018 |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| rights_invalid_str_mv | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ |
| spelling | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016.Armijos Hurtado, Cindy CarolinaCONTABILIDAD Y AUDITORÍAANÁLISIS A LOS ESTADOS FINANCIEROSThe Financial Analysis of the Savings and Credit Cooperative "Fiscal Public Works of Loja and Zamora" for the period 2015-2016, was carried out to fulfill the prerequisite to choose the degree of Engineer in Accounting and Auditing, CPA, and with the purpose of to establish options that help the correct decision making in the entity. The content of the research is based on the general objective where the financial statements of the cooperative were analyzed, in order to contribute to the improvement of the administrative management. The theoretical contents obtained in the classrooms that are related to the financial analysis were supported with the help of a short bibliography, followed by the vertical and horizontal analysis corresponding to the financial statements in 2015 and 2016, the percentage of the accounts was determined. significant that exist within the assets, liabilities, assets, income and expenses, as well as the variations that the items in the study have had from one period to another, establishing the reason, likewise applying indicators with CAMEL and PERLAS methodology , where the financial returns were established that are designed to serve as a guide to the managers and establish a correct decision making, finally the report was made on the results obtained in the course of the analysis, presented strengths, weaknesses and improvement strategies . With the obtained results it was possible to determine that the entity is financially and economically stable, it is recommended to perform Financial Analysis periodically, as well as to apply indicators that will help the correct decision making for the benefit of the Cooperative.El Análisis Financiero a la Cooperativa de Ahorro y Crédito “Obras Públicas Fiscales de Loja y Zamora” del período 2015- 2016, se realizó para cumplir con el requisito previo a optar el grado de Ingeniera en Contabilidad y Auditoría, C.P.A., y con el propósito de establecer una propuesta que ayude a la correcta toma de decisiones en la entidad. El contenido de la investigación se basa en el objetivo general en donde se analizó los estados financieros de la cooperativa, para contribuir al mejoramiento de la gestión administrativa. Se fundamentó los contenidos teóricos obtenidos en las aulas que son afines al análisis financiero con ayuda de una breve bibliografía, seguidamente se realizó el análisis vertical y horizontal correspondiente a los estados financieros en los años 2015 y 2016, se determinó el porcentaje de las cuentas más significativas que existen dentro del activo, pasivo, patrimonio, ingresos y gastos, así como también se comparó las variaciones que han tenido los rubros en estudió de un período a otro, logrando establecer el motivo, así mismo se aplicó indicadores con metodología CAMEL y PERLAS, en donde se estableció los rendimientos financieros que están diseñados para servir de guía a los directivos y establecer una correcta toma de decisiones, finalmente se realizó el informe sobre los resultados obtenidos en el transcurso del análisis, se presentó fortalezas, debilidades y estrategias de mejora. Con los resultados obtenidos se pudo determinar que la entidad se encuentra financiera y económicamente estable, se recomienda realizar Análisis Financieros periódicamente, así como también aplicar indicadores que ayudarán a la toma correcta de decisiones en beneficio de la Cooperativa.Manchay Reyes, Gina Judith2018-03-12T14:14:44Z2018-03-12T14:14:44Z2018info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis224 p.application/pdfhttp://dspace.unl.edu.ec/jspui/handle/123456789/20276spahttp://creativecommons.org/licenses/by-nc-sa/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T18:08:02Zoai:dspace.unl.edu.ec:123456789/20276Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T18:08:02falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T18:08:02Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. Armijos Hurtado, Cindy Carolina CONTABILIDAD Y AUDITORÍA ANÁLISIS A LOS ESTADOS FINANCIEROS |
| status_str | publishedVersion |
| title | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| title_full | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| title_fullStr | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| title_full_unstemmed | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| title_short | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| title_sort | Análisis a los estados financieros de la cooperativa de ahorro y crédito obras públicas fiscales de Loja y Zamora del período 2015-2016. |
| topic | CONTABILIDAD Y AUDITORÍA ANÁLISIS A LOS ESTADOS FINANCIEROS |
| url | http://dspace.unl.edu.ec/jspui/handle/123456789/20276 |