Evaluación financiera de los fondos complementarios previsional cerrado de jubilación y cesantía del cantón Loja, tipo ii.

The Supplementary Closed Pension and Severance Funds are private, non-profit organizations with legal status. Those participating in these organizations are appointed teachers and employees whose membership is voluntary. The objective of these funds is to obtain returns and provide complementary services beyond those offered by the Ecuadorian Social Security Institute to its participants. This thesis work is based on a FINANCIAL EVALUATION OF THE COMPLEMENTARY CLOSED RETIREMENT AND SEVERANCE FUNDS OF THE LOJA CANTON, TYPE II, and its purpose is to analyze, organize and evaluate the results obtained from the financial analysis, thus helping these entities minimize risks and take advantage of opportunities to increase their profitability. The specific objectives were met as the thesis work progressed, in which the financial structure was determined in order to ascertain the distribution of the different items involved in the economic-financial position and to gain a panoramic view of the operation of the funds. The main results determined that within the asset structure, the account with the highest representation was private investments with an average of 62.15% and 71.93%. Liabilities, which are financed by the individual account of each participant, had an average of 93.99% and 92.66%. Equity averaged 69.94% of reserves for the FCPCJCDUNL and 100% of results for the FCPCJCEAUNL. Expenses averaged 30.46% and 39.77% respectively for depreciation, amortization, and other provisions. Income showed an average of 61.27% and 86.12% respectively from interest and yields earned. The financial indicators established by the Superintendence of Banks were also applied, which allowed the determination of the level of compliance in relation to Protection, Effective Financial Structure, Yields and Costs, Liquidity and Asset Quality, and Signs of Growth, thus revealing that there is a low average liquidity level of 3.62% and 2.64%, as well as an excess of unproductive assets and low profitability. A balance sheet projection was also made for the years 2021 to 2023, demonstrating that the funds are viable and do not require financing from other entities. Similarly, the fixed and variable costs, break-even point, net cash flow, net present value, internal rate of return, and cost/benefit ratio were determined in order to make the best use of the funds' resources at the end of their lifespan. Finally, a manual of procedures for the novation, refinancing and restructuring of loans was prepared, which will enable these organizations to improve their loan design and at the same time strengthen institutional growth.

• Hlavní autor: Pesantez Minga, Norma Piedad (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2022
• Témata: <CONTABILIDAD Y FINANZAS>; <EVALUACIONN FINANCIERA>; <LOJA>; <FONDOS COMPLEMENTARIOS>
• On-line přístup: https://dspace.unl.edu.ec/jspui/handle/123456789/24910