EVALUACIÓN FINANCIERA A LA COOPERATIVA DE AHORRO Y CRÉDITO “GONZANAMÁ” DEL CANTÓN GONZANAMÁ PERIODO 2012-2013

The present investigation work was developed in the Canton Gonzanamá whose general objective was to carry out the Financial Evaluation in the Cooperative of Saving and Credit Gonzanamá of the Canton Gonzanamá, and as specific objectives to diagnose the current situation of the Cooperative of Saving and Credit Gonzanamá; To evaluate the financial structure of the Cooperative of Saving and Credit Gonzanamá in the periods 2012 -2013; to apply evaluation instruments to measure the grade of profitability, liquidity, activity and indebtedness of the Cooperative, to present the report of the financial. The results of the present thesis provide information to the Administration of the Cooperative, for the taking of guessed right decisions, what will contribute to their economic growth and social development in their clients' benefit. For the development of the present work they were used, methods, technical and procedures that allowed to know the possible causes that were good for the formulation of the outlined objectives and this way to present alternative of solution. The elaboration of the thesis, is focused in the Financial Evaluation of the Cooperative of Saving and Credit Gonzanamá in the years 2012 and 2013, through the application of the vertical and horizontal methods, application of 5 indexes for the Financial Institutions as: Patrimonial covering of Active, Quality of Active, Administrative Handling, Profitability, Liquidity and indicators of the System PEARLS. For the present work some methods were used: the scientist as general orientation of the whole investigative process; the deductive one in the revision of the literature; the inductive one in the detailed analysis of the most significant bills; the analytic one allowed to develop the most important part that has to do with the interpretation of the results of the carried out analysis; the synthetic one as complement of the analytic one to synthesize and to summarize all the information to be able to emit conclusions and recommendations; the mathematician was good to carry out the calculations that were analyzed to determine the financial situation; the statistical one to present the obtained results graphically. Of the obtained results a financial report is emitted for the execution of the basic requirements of the financial evaluation where it is demonstrated that the Cooperative stays in the established standards, the financial evaluation will also serve to the entity like a system of continuous evaluation that it allows to rectify and to improve the investments to short medium and I release term by means of the opportune taking of decisions contributing this way to the appropriate growth of the study entity.

• Autor principal: Camacho Piedra, Edith Raquel (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2015
• Matèries: CONTABILIDAD Y AUDITORIA; EVALUACIÓN FINANCIERA COOPERATIVA AHORRO; Y CRÉDITO "GONZANAMÁ" DEL CANTÓN; GONZANAMÁ PERÍODO 2012-2013
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/11239