Análisis a los estados financieros de la cooperativa de ahorro y crédito de la pequeña empresa de Loja CACPE Loja Ltda., periodos 2020-2021.

The following curricular integration work research entitled “Financial Analysis of the cooperativa de ahorro y crédito de la pequeña empresa de Loja CACPE Loja Ltda”, through the year 2020-2021", aims to evaluate the financial situation of the mentioned organization, through the analysis of its financial statements, executing a vertical and horizontal analysis, measuring the degree of participation of the intervening accounts regarding to the financial structure. The financial entity has registered a growth in accounts such as obligations with the public and loan portfolio, being the most representative in monetary terms, with an important participation in the statement of financial position. In contrast, the most representative accounts in the income statement in both periods are interest and discounts earned, and operating expenses, which have increased between 2020 and 2021. Following the analysis, it can be concluded that the financial institution is in a stable economic position, which has allowed it to register growth in assets, liabilities, and equity, as compared to its predecessor period 2020, its operating income has improved for 2021. Thus, the financial institution, by exceeding the maximum assets allowed for segment 2, of $80,000,000, becomes part of the financial institutions of Segment 1, since it meets the necessary requirements to join this new segment.

• Huvudupphovsman: Pérez Ávila, Wagner Anthony (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2023
• Ämnen: <CONTABILIDAD Y AUDITORIA>; <CACPE>; <ESTADOS FINANCIEROS>; <COOPERATIVA DE AHORRO Y CREDITO>
• Länkar: https://dspace.unl.edu.ec/jspui/handle/123456789/26462