ANÁLISIS E INTERPRETACIÓN A LOS ESTADOS FINANCIEROS DE LA COOPERATIVA DE TRANSPORTES ALMA LOJANA DE LA CIUDAD DE LOJA, PERÍODOS 2014-2015. PROPUESTA DE MEJORAMIENTO

The present work of thesis denominated "ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS OF THE COOPERATIVE OF TRANSPORTS ALMA LOJANA OF THE CITY OF SHOP, PERIODS 2014-2015. PROPOSAL FOR IMPROVEMENT " was developed in compliance with the objectives, the first objective was the development of vertical and horizontal analysis that allowed to know the behavior of the items that make up the 2014-2015 financial statements, with their graphical representations and interpretations determining that there are high amounts in Accounts receivable which mostly correspond to the contributions of the partners. The second objective was oriented to the application of financial indicators to measure liquidity, activity, profitability and indebtedness making it easier to know that the funds available to support short-term obligations are scarce, their activities for providing services have decreased and their level of indebtedness is considerably high For the fulfillment of the third objective, a report was prepared that contains a summary of the results obtained from the financial analysis, as well as the respective proposal for improvement in order to propose efficient and effective improvement alternatives that will be aimed at the benefit and development of the cooperative. 5 The methodology adopted for the development of the thesis work consisted in using research methods that allowed gathering information to apply the vertical, horizontal analysis and financial indicators, with the purpose of determining changes and variations that the accounts that make up the Financial Statements have suffered. Based on this, we reach solutions that contribute to the improvement of the management of the cooperative. Also, the conclusions are presented with their respective recommendations, which have been formulated based on the results obtained to contribute to the decision making process. As a result of the application of the analysis, it is concluded that one of the accounts with the highest amount of current assets is that of accounts receivable given that the year 2014 presents a value of $ 45,191.39 representing 81.60% and in the 2015 a value of $ 71,013.61 that represents 96.62% in current assets, evidencing a significant increase, which in turn affects liquidity due to the fact that maintaining a high amount of accounts receivable the cooperative has no money available to meet its short-term obligations, which is why it is recommended to improve collection policies, carry out

• المؤلف الرئيسي: Zúñiga Armijos, Yeily Mariby (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2018
• الموضوعات: CONTABILIDAD; ANÁLISIS FINANCIERO; COOPERATIVA; TRANSPORTES
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/19755