“DIAGNÓSTICO FINANCIERO EN LA FUNDACIÓN DE DESARROLLO COMUNITARIO SIN FRONTERAS DE LA CIUDAD DE LOJA, PERÍODO 2014-2015

The work of thesis denominated "Financial Diagnosis in the Foundation of Community Development without Borders of the City of Loja, Period 2014-2015", its content as results are directed to the obtaining of a diagnosis based on the financial statements of the organization, Using methods or tools that were necessary to know the economic situation of the entity. The first specific objective includes performing a prior analysis to locate the foundation within the organizational context that surrounds it; Considering the application of a structured survey to the manager of the institution, as well as the use of internal documents, such as: historical review, regulations and policies, evidencing that the organization retains a mission, vision and institutional objectives, as well as a structure Organizational, achieving achievements over time and allowing a sequential order in the development of their activities. With the second specific objective a structural and comparative analysis was developed to know both the financial situation and variations of the foundation, through the preparation of a vertical financial analysis, the same one that allowed to know the current structure, where it was evidenced that the foundation handles the At the moment, at $5,777,240.27 in Assets, of which 88.74% corresponds to the Liability, identifying that the financial structure of the organization is mostly concentrated between the liabilities of high and low, while the Equity has a value Of $649,337.17 corresponding to 11.26% in relation to the Assets, covering the level of agreement to the share capital (partners' contribution) and institutional (profit and donation) that a financial institution must maintain for social purposes. The third objective evaluated the financial and operational performance of the organization through financial indicators established by the Superintendency of People's and Solidarity Economy in function of the Guide for the Management of Risk Limits, evidencing mainly that the foundation does not maintain a timely control on To fixed assets, provoking a considerable increase on the limits that are determined are the correct ones for an adequate financial solvency, and therefore the increase of unproductive assets.

• 1. autor: Esparza Ordoñez, Angela Michelle (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2017
• Hasła przedmiotowe: BANCA Y FINANZAS; DIAGNÓSTICO FINANCIERO; DESARROLLO COMUNITARIO; ANÁLISIS FINANCIERO
• Dostęp online: http://dspace.unl.edu.ec/jspui/handle/123456789/18413