Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021
Savings and Credit Cooperatives have a cardinal role in the economy of the countries, since they promote favorable environments for the dynamization of the market by granting loans to individuals and micro-entrepreneurs. To this effect, the general objective of this study was: To analyze financially...
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| Автор: | |
|---|---|
| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2023
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| Предмети: | |
| Онлайн доступ: | https://dspace.unl.edu.ec/jspui/handle/123456789/27784 |
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Додати тег | _version_ | 1857833141079638016 |
|---|---|
| author | Armijos Segarra, Jessica Marilu |
| author_facet | Armijos Segarra, Jessica Marilu |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | Cueva Jiménez, Neusa Cecilia |
| dc.creator.none.fl_str_mv | Armijos Segarra, Jessica Marilu |
| dc.date.none.fl_str_mv | 2023-08-28T21:00:44Z 2023-08-28T21:00:44Z 2023-08-28 |
| dc.format.none.fl_str_mv | 129 p. application/pdf |
| dc.identifier.none.fl_str_mv | https://dspace.unl.edu.ec/jspui/handle/123456789/27784 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Universidad Nacional de Loja |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Nacional de Loja instname:Universidad Nacional de Loja instacron:UNL |
| dc.subject.none.fl_str_mv | ANALISIS FINANCIERO SARAGURO LIQUIDEZ RENDIMIENTO |
| dc.title.none.fl_str_mv | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | Savings and Credit Cooperatives have a cardinal role in the economy of the countries, since they promote favorable environments for the dynamization of the market by granting loans to individuals and micro-entrepreneurs. To this effect, the general objective of this study was: To analyze financially the Savings and Credit Cooperative "Jardin Azuayo" of the Saraguro Agency, period 2020 - 2021, with a basis for an adequate management. The methodology used is based on the use of methods of vertical and horizontal analysis and financial indicators complemented with an interview to the manager of the Agency, in order to verify the real financial situation of the Savings and Credit Cooperative, and to be able to take the necessary corrective measures for the proper functioning of the same, obtaining as results that the financial institution, maintains most of its assets in credit portfolio, which has a low level of delinquency of 0.67% for the year 2021, a profitability of 3.11%, non-performing assets of 3.92%; However, it obtained a low liquidity of 6.36%, and presents a minimum growth of its members. In conclusion, the cooperative is in a favorable financial and economic situation. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_a047d0979acfa44efd6aee37e4c964c8 |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/27784 |
| publishDate | 2023 |
| publisher.none.fl_str_mv | Universidad Nacional de Loja |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| spelling | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021Armijos Segarra, Jessica MariluANALISIS FINANCIEROSARAGUROLIQUIDEZRENDIMIENTOSavings and Credit Cooperatives have a cardinal role in the economy of the countries, since they promote favorable environments for the dynamization of the market by granting loans to individuals and micro-entrepreneurs. To this effect, the general objective of this study was: To analyze financially the Savings and Credit Cooperative "Jardin Azuayo" of the Saraguro Agency, period 2020 - 2021, with a basis for an adequate management. The methodology used is based on the use of methods of vertical and horizontal analysis and financial indicators complemented with an interview to the manager of the Agency, in order to verify the real financial situation of the Savings and Credit Cooperative, and to be able to take the necessary corrective measures for the proper functioning of the same, obtaining as results that the financial institution, maintains most of its assets in credit portfolio, which has a low level of delinquency of 0.67% for the year 2021, a profitability of 3.11%, non-performing assets of 3.92%; However, it obtained a low liquidity of 6.36%, and presents a minimum growth of its members. In conclusion, the cooperative is in a favorable financial and economic situation.Las Cooperativas de Ahorro y Crédito tienen un rol cardinal en la economía de los países, puesto que promueven entornos favorables para la dinamización del mercado mediante el otorgamiento de créditos para personas naturales y microempresarios. A tal efecto, el objetivo general de este estudio fue: Analizar financieramente a la Cooperativa de Ahorro y Crédito “Jardín Azuayo” de la Agencia Saraguro, periodo 2020 – 2021, con fundamento para una gestión adecuada. La metodología empleada se basa en la utilización de métodos de análisis vertical, horizontal e indicadores financieros complementando con una entrevista al gerente de la Agencia, a fin de verificar la situación financiera real de la Cooperativa de Ahorro y Crédito, y poder tomar los correctivos necesarios para el buen funcionamiento de la misma, obteniendo como resultados que la entidad financiera, mantiene la mayor parte de sus activos en cartera de crédito, misma que posee un bajo nivel de morosidad del 0,67% para el año 2021, una rentabilidad de 3,11%, activos improductivos de 3,92%; sin embargo, obtuvo una liquidez baja de 6,36%, y presenta un crecimiento mínimo de sus socios. Concluyendo que la cooperativa se encuentra en una situación favorable financiera como económicamente.Universidad Nacional de LojaCueva Jiménez, Neusa Cecilia2023-08-28T21:00:44Z2023-08-28T21:00:44Z2023-08-28info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis129 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/27784spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T17:15:38Zoai:dspace.unl.edu.ec:123456789/27784Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T17:15:38falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T17:15:38Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 Armijos Segarra, Jessica Marilu ANALISIS FINANCIERO SARAGURO LIQUIDEZ RENDIMIENTO |
| status_str | publishedVersion |
| title | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| title_full | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| title_fullStr | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| title_full_unstemmed | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| title_short | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| title_sort | Análisis financiero de la Cooperativa de Ahorro y Crédito Jardín Azuayo, Agencia Saraguro, periodo 2020 – 2021 |
| topic | ANALISIS FINANCIERO SARAGURO LIQUIDEZ RENDIMIENTO |
| url | https://dspace.unl.edu.ec/jspui/handle/123456789/27784 |