Análisis e interpretación a los estados financieros de la cooperativa de ahorro y crédito "Santiago LTDA". del cantón Loja, periodo 2016-2017
The thesis work called ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS OF THE SAVINGS AND CREDIT COOPERATIVE “SANTIAGO LTDA.” DEL CANTON LOJA, PERIOD 2016- 2017, was developed with the purpose of evaluating the economic and financial performance of the Cooperative, through the use of appropr...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2020
|
| Schlagworte: | |
| Online Zugang: | http://dspace.unl.edu.ec/jspui/handle/123456789/23258 |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
Tag hinzufügen | Zusammenfassung: | The thesis work called ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS OF THE SAVINGS AND CREDIT COOPERATIVE “SANTIAGO LTDA.” DEL CANTON LOJA, PERIOD 2016- 2017, was developed with the purpose of evaluating the economic and financial performance of the Cooperative, through the use of appropriate tools, methods and techniques that allow detecting possible deficiencies in the management of economic-financial resources, so that the manager knows the real situation of the entity under his responsibility. In order to meet the objectives of the present investigation, it was initiated with the execution of the vertical analysis, which allowed to know the degree of participation of each account in the financial statements, thus determining the composition and structure of the accounts. In turn, the horizontal analysis was carried out, through this method it was possible to establish the increases and decreases in the figures of the financial statements, which have been caused in the year 2017 compared to the year 2016. In addition, the financial indicators required by the Superintendence of Popular and Solidarity Economy (SEPS) were applied to evaluate the aspects related to capital, asset structure and quality, delinquency, microeconomic efficiency, profitability, financial intermediation, Financial 5 Efficiency, Portfolio Performance, Liquidity, and Equity Vulnerability, to determine the economic and financial situation of the Cooperative, as well as its operational performance identifying risk situations that could affect the financial situation of the cooperative in the future. The financial report containing the results of the analysis and interpretation of the financial statements, together with its conclusions and recommendations, was prepared on the basis of the findings; this will allow the manager to make appropriate decisions that contribute to the progress of the cooperative. |
|---|