Análisis financiero a cooperativa de ahorro y crédito Cristo Rey comparando el periodo pre y post covid-19

The curricular integration work titled FINANCIAL ANALYSIS OF THE "CRISTO REY" SAVINGS AND CREDIT COOPERATIVE COMPARING THE PERIOD PRE AND POST COVID-19, was developed to fulfill the requirement prior to choosing the degree and title of Bachelor of Accounting and Audit. El trabajo de integración curricular, cumplió con los objetivos específicos planteados, y se obtuvieron de los resultados del análisis financiero vertical y horizontal de los periodos 2019-2020 y para evaluar de la situación actual de una empresa. Con ello analizar su endeudamiento o rentabilidad y realizar pronósticos para saber qué resultados se esperan de ella. También podremos encontrar las variaciones existentes en los estados financieros de la Coop. de un periodo económico a otro. The curricular integration work met the specific objectives set, and were obtained from the results of the vertical and horizontal financial analysis of the 2019-2020 periods and to evaluate the current situation of a company. With this, analyze its indebtedness or profitability and make forecasts to know what results are expected of it. We can also find the existing variations in the financial statements of the cooperative from one economic period to another. The indicators applied in the financial statements established by the Superintendence of Popular and Solidarity Economy: Asset structure, asset quality, microeconomic efficiency, profitability, financial intermediation, financial efficiency, liquidity and equity vulnerability, which when obtaining the results, standards could be compared and concluded that the cooperative was going through a financial crisis due to the pandemic. The methods applied for the investigation of the curricular integration work, helped to collect the necessary information to apply the vertical, horizontal analysis and the financial indicators (SEPS), through scientific, analytical, mathematical, inductive and synthetic methods, which help to facilitate the interpretation of the financial data and apply the appropriate indicators, which allowed knowing and verifying the financial and economic situation of the "Cristo Rey" Savings and Credit Cooperative, with which recommendations were made to help improve the situation of the cooperative. After applying the financial analysis, it can be concluded that the "Cristo Rey" Savings and Credit Cooperative maintains most of its assets in its credit portfolio, which has a high level of arrearage of 38.19% compared to the acceptable level of ≤ 5%, demonstrating that the resources placed in lines of credit were not recovered; representing a high risk for the entity and the normal operation of certain processes thereof; therefore, it requires the immediate attention of the administration and management of the Cooperative.

• Yazar: Oviedo Vera, Kevin Andrés (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2022
• Konular: <CONTABILIDAD Y AUDITORIA>; <COVID-19>; <ANÁLISIS FINANCIERO>; <COOPERATIVA DE AHORRO Y CRÉDITO>
• Online Erişim: https://dspace.unl.edu.ec/jspui/handle/123456789/25547