EVALUACIÓN DE LA RENTABILIDAD ECONÓMICA Y FINANCIERA DE LA COOPERATIVA DE TAXIS “LA TEBAIDA” DE LA CIUDAD DE LOJA, EN EL PERÍODO 2012-2013

The thesis titled "Evaluation of the Economic and Financial Performance of the Cooperative Taxi" La Tebaida "City of Loja, in the period 2012- 2013", was developed through the general objective as: "Make an assessment of the profitability, economic and financial of "Taxi Cooperative" La Tebaida "in the city of Loja, in the period 2012 and 2013" for the real financial situation of the organization to contribute to the management decision making. The present work has the following specific objectives: To diagnose the current situation of the institution where data collection techniques internally and externally was used in order to gather information necessary for making the diagnosis. Apply financial indicators to determine their liquidity, indebtedness and profitability of the periods 2012 and 2013, which was developed through the application of financial indicators related to economic activity and with the help of Dupont, EVA and Balance Point system,It was possible to measure the degree of profitability that has so cooperative and more significant about the real financial situation for sound decision-making results. Finally, because of financial evaluation report on the findings in the analyzed periods presented and also the projection of profits yielded information on the economic-financial situation of the organization, to improve the level of market share it is included, and they are framed the development and competitiveness of the company in the local, provincial and national market. 5 The methodology is to obtain accurate and reliable information through the financial statements of the cooperative of the years 2012 and 2013 in order to restructure them according to current regulations, for further analysis of the variation suffered accounts one period to another. He then proceeded to determine the level of profitability obtained by the cooperative developed a forecast of revenue and expenditure, the same that was developed by the method of percentage increase in base monthly historical data both income and expenses proper to the economic activity of the cooperative and used to predict entry programs and cash outflows that will feed the projected cash budget. As a final point proforma balance sheet until 2018, which allowed us to visualize the projection of profits and thus take timely corrective measures are developed, the same that will be analyzed by means of the NPV and IRR indicators. The main results can be established: That the cooperative obtained a yield of 3.14% unprofitable because its utility value is $ 1,788.00, which has shown little administrative management policy and according to the investment of each of the members of the organization, in the period 2013 a yield of 3.78% is observed with a profit of $ 2,174.72 which has increased over the previous year due to this year they improved their management strategies get better results.

• Autor principal: BALCÁZAR ABRIGO, VALERIA STEFANÍA (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2016
• Matèries: CONTABILIDAD; RENTABILIDAD ECONÓMICA; FINANCIERA; DIAGNÓSTICO
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/10756