Análisis e interpretación de los estados financieros de la Cooperativa de Ahorro y Crédito Crediamigo Ltda. de la ciudad de Loja período 2011-2012 y elaboración de propuestas a los resultados obtenidos

The research entitled "ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS OF THE COOPERATIVE SAVINGS AND CREDIT CREDIAMIGO LTDA., LOJA CITY, PERIOD 2011-2012“, it’s purpose is to comply with the general objective is "Determining the application of tools and techniques for financial analysis to take appropriate by the directors of the Savings and Credit Cooperative CREDIAMIGO LTDA decisions., and based on these results the development of proposals for improvement." Through this analysis was to ascertain the most significant changes of the periods under study, as well as levels of liquidity, profitability, leverage and growth of the institution, which allowed identifying strengths and weaknesses of the management of financial resources of this entity, and around these results, develop proposals for improvement that contribute to maximizing the value of the company in the market based on a correct decision. Referring to the first specific objective to apply vertical analysis for the base year in order to be aware of its economic structure, it was possible to know the distribution of the balance sheet accounts and profit and loss, with total assets for the year 2012, of $ 4,011,074.75, with 91.81% of current assets, total liabilities, were $ 3,611,139.85; getting their greater concentration in current liabilities with 87.52% and the equity with a total of $ 399,934.90 represented mostly by the Social Capital whose percentage is 7.45%, indicating that the Cooperative has a capital structure largely by borrowings, giving a negative result at the end of the year - 0.67%. With the second specific objective is to perform horizontal analysis period 2011-2012 financial statements, determining changes in the accounts occurred in the period, it was known that the loan portfolio increased by $ 1,056,179.42, and the obligations the public increased by $ 1,123,068.73, which generated an increase of non-performing loans and obtained a high level of debt resulting high cost of money. To fulfill the third objective financial indicators were used during the period 2011-2012 Pearls Monitoring System for the purpose of determining the liquidity, profitability, leverage and growth of the institution, resulting in a solvency of 104.44%, the obligations incurred costs are 11.36%, operating expenses in relation to average assets have a percentage of 5.15%, the liquidity is 13.13 %, delinquencies exceeds the limits in 1.01 %, assets unproductive relative to total assets grew to 11.29%, loans increased by 15.08% as savings deposits with 85.01 %. The methodology allowed to develop the objectives, knowing the strengths and weaknesses of the institution and based on them the financial report was prepared, providing conclusions and recommendations that will assist decision- making by managers CREDIAMIGO; further improvement proposals that tend to optimize the position of the bank as made: reduce the default rate, level of expenditure and improve its liquidity through proper implementation of credit policies and reducing unnecessary costs.

• Հիմնական հեղինակ: Ponce Silva, Over Antonio (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2016
• Խորագրեր: ANALISIS E INTERPRETACION; BANCA Y FINANZAS; ESTADOS FINANCIEROS; CREDIAMIGO
• Առցանց հասանելիություն: http://dspace.unl.edu.ec/jspui/handle/123456789/13085