Análisis financiero en la fundación de desarrollo comunitario sin fronteras "DECOF", periodos 2016-2017 de la ciudad de loja
This thesis work entitled "FINANCIAL ANALYSIS IN THE FOUNDATION OF COMMUNITY DEVELOPMENT WITHOUT BORDERS" DECOF ", PERIODS 2016 - 2017 OF THE CITY OF LOJA", was executed in compliance with the requirement prior to obtaining the degree of Engineering in Accounting and Auditing Pub...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2020
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| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/23263 |
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Add Tag | Summary: | This thesis work entitled "FINANCIAL ANALYSIS IN THE FOUNDATION OF COMMUNITY DEVELOPMENT WITHOUT BORDERS" DECOF ", PERIODS 2016 - 2017 OF THE CITY OF LOJA", was executed in compliance with the requirement prior to obtaining the degree of Engineering in Accounting and Auditing Public Auditor Accountant, in the National University of Loja, adjusting of this form to the Regulation of Academic Regime in force. The development of this work is mainly focused on providing a contribution to the Foundation, being the same an organization that provides mainly with microcredit services to popular sectors, especially women. In order to comply with the general objective, specific objectives were set forth, and the collection of information was started, which made it possible to know the economic and financial situation of the Foundation, thereby facilitating correct decision-making. It began by determining the financial and economic structure through vertical analysis with the objective of knowing the participation and variation of the different items that make up the financial statements in the study period. In the same way, the horizontal analysis was carried out to 5 determine the movements or variations of the figures of the different accounts of the General Balance and of the Income Statement. For the fulfillment of the second objective, the financial indicators of Capital, asset quality, administrative management, profitability and liquidity were applied, which are established by the Superintendence of Popular and Solidarity Economy, which for a better understanding were represented graphically and interpreted, These indicators were applied and developed according to the need and operational activity carried out by said Foundation. Once the financial statements were analyzed and interpreted, a financial analysis report was prepared to communicate on the economic and financial position in which the foundation is located, obtaining a better overview of the variations presented, which will serve as a tool for an effective and timely making decisions, and in turn establishing the conclusions of the results and recommendations of the deficiencies found, the same that have been raised to improve the development of the foundation and therefore generate greater profitability. |
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