ANÁLISIS FINANCIERO EN LA “COOPERATIVA DE AHORRO Y CRÉDITO DE LA PEQUEÑA EMPRESA CACPE LOJA LTDA.”, SUCURSAL ALAMOR DE LA PROVINCIA DE LOJA, PERIODOS 2015-2016

The thesis work entitled "FINANCIAL ANALYSIS IN THE" COOPERATIVE OF SAVINGS AND CREDIT OF THE SMALL BUSINESS CACPE LOJA LTDA. ", SUCURSAL ALAMOR OF THE PROVINCE OF LOJA, PERIODS 2015-2016", through the analysis made to the financial statements allowed to obtain a diagnosis on the real state of the cooperative, knowing the economic and financial position of the years 2015-2016 The vertical analysis of the cooperative's financial statements was elaborated establishing the degree of participation of each account, with its respective graphic representation and interpretation, determining that the assets to 2016 are composed mainly of credit portfolio with 78.57%; liabilities for internal transfers with 48.59%; the equity is adequate to support your current and future operations; the provision of credit portfolio represents 24.90% of total expenses; finally of the total of income, the interest and discounts of loan portfolio represent 79.45%. In addition, by performing the horizontal analysis, the variations that occurred in 2016 with respect to 2015 were determined, showing a decrease in the loan portfolio of 0.21%, the provision for uncollectible loans increased by 13%; the obligations with the public decreased 11.84%; revenues and expenses increased 5.76% and 0.26% respectively. Subsequently, financial indicators established by the Superintendence of Popular and Solidarity Economy were applied, which helped to deepen the 5 information: equity sufficiency that efficiently supports immobilized assets, unproductive portfolio, provisions and operating expenses; in terms of the structure and quality of assets, it shows an increase of 2.68% in assets that do not generate an income to the cooperative and a 2.70% decrease in productive assets; the delinquency rate of the total portfolio fell by 3.32%, showing an efficient recovery of the loans granted; finally, the liquidity indicator shows 19.38%, which indicates that the entity has the capacity to respond to immediate cash requirements. It concluded with the elaboration of the report which contains the results obtained from the analysis made to the financial statements of the cooperative, as well as conclusions and recommendations that contribute to the managers to make decisions focused on the improvement of the activities of the Savings and Credit Cooperative.

• Hovedforfatter: Granda Sánchez, Diana Maribel (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2018
• Fag: CONTABILIDAD; ANÁLISIS FINANCIERO; COOPERATIVA DE AHORRO; CACPE
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/20829