Análisis a los estados financieros de la caja de ahorro “Amable María” de la ciudad de Loja periodo 2020-2021.

The thesis work called: Analysis of the financial statements of caja de ahorro "Amable María" of the city of Loja period 2020-2021, was developed with the purpose of fulfilling the general and specific objectives of analyzing the economic and financial position of the Savings Bank for the periods 2020 and 2021. In order to comply with the first objective, a vertical and horizontal analysis was made of the Savings Bank's Financial Statements, establishing the degree of participation of each account with respect to the group to which they belong, and to know the variations in their economic and financial structure, within the assets the most representative account is the Credit Portfolio with 95.66% in 2020 and 91.16% in 2021; which are efficiently financed by the obligations with the public with 37.74% for the year 2020 and 34.71% in the year 2021, complying with the raison d'être of the entity; the equity is adequate to support the current and future operations, being considered an adequate structure; the income mainly formed by interest and discounts had a total of 100.00% in the year 2020 and 99.93% in the year 2021, due to the fact that there is an efficient profit from the interest collected on the loans granted, which is the main intermediation activity; The horizontal analysis was also carried out in which the financial movements and variations are established, being able to be increases or decreases of the figures, determining a negative variation in the Credit Portfolio of -2.25% in the year 2021, as well as the Obligations with the public of - 5.66%, evidencing a deficiency of -5.66%. 66%, evidencing a deficiency in the placements and therefore instability in the expected profitability; on the other hand, the Equity reflects an increase of 8.49%, due to the fact that the surplus of the year 2020 was added to the accumulated surpluses of the previous years; as for the income and expenses, they reflect decreases of - 8.69% and -14.41% respectively. Likewise, the financial indicators established by the SEPS were applied, regarding the Structure and Quality of Assets, there is an adequate placement of resources in productive assets that generate adequate yields, the delinquency rates that the entity reflects in its portfolio is minimal, almost irrelevant, reflecting the recovery of overdue portfolio; Liquidity in 2020 was not optimal, however, in the year 2021 it shows that it has the capacity to respond to immediate obligations. Finally, there is a financial report detailing the results obtained through the analysis subsequently carried out, formulating the appropriate conclusions to guide managers to make decisions aimed at strengthening and growing the entity.

• Main Author: Avila Salinas, Karem Vanessa (author)
• Format: bachelorThesis
• Language: spa
• Published: 2023
• Subjects: <CONTABILIDAD Y AUDITORIA>; <ESTADOS FINANCIEROS>; <CAJA DE AHORRO>; <GESTIÓN FINANCIERA>
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/26099