Análisis a los estados financieros de la cooperativa de ahorro y crédito “CREDIAMIGO” Ltda., de la ciudad de Loja, periodo 2022-2023
The curricular integration work entitled ‘Analysis of the financial statements of the savings and credit cooperative “CREDIAMIGO” Ltda., of the city of Loja, period 2022- 2023, was carried out in compliance with the objectives set, which have made it possible to obtain a diagnosis that will contribu...
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| フォーマット: | bachelorThesis |
| 言語: | spa |
| 出版事項: |
2024
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| オンライン･アクセス: | https://dspace.unl.edu.ec/jspui/handle/123456789/31423 |
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タグ追加 | 要約: | The curricular integration work entitled ‘Analysis of the financial statements of the savings and credit cooperative “CREDIAMIGO” Ltda., of the city of Loja, period 2022- 2023, was carried out in compliance with the objectives set, which have made it possible to obtain a diagnosis that will contribute to the growth and development of the economic situation in order to improve its performance and ensure its long-term sustainability. By means of the vertical analysis developed, the financial structure represented by the Assets in a 100% and its major item the credit portfolio; the liabilities with 90.67% and constituted in major representation by obligations with the public; the patrimony represents 9.33% and conformed by social capital, reserves, surplus of valuation and results, then the horizontal analysis was carried out where the variations that have been given from one period to another were identified. The application of financial indicators established by the Superintendence of Popular and Solidarity Economy, verified the operability of each of the accounts that make up the financial statements where most of the indicators meet the established standards, showing that the activities have been developed within the efficiency and effectiveness, however there are some variations that should be followed up as liquidity with 20.01%; ROA with 0.08%; ROE with 0.83%; delinquency rate with 10.19%; vulnerability of the patrimony with 78.55%. Finally, a detailed financial analysis report was prepared for the management and board of directors to learn about the current financial situation of the cooperative, identify areas for improvement, and provide conclusions and recommendations on the shortcomings found, which will help to improve and make strategic decisions to maximize the profitability and sustainability of the cooperative. |
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