Análisis y evaluación económica y financiera a la Cooperativa de Ahorro y Crédito Economía del Sur Ecosur Cia Ltda. del cantón Saraguro periodo 2013 - 2014

In our country has been consolidating the Cooperative Savings and Credit as a support mechanism for social development, since, being understood as such, cooperativism is mutual aid and solidarity, self-administered under certain principles, that is, the resources of those who deposit their savings (partners) will demand it for those who are also members; therefore it sets itself the following thesis topic: "ANALYSIS FINANCIAL AND ECONOMIC ASSESSMENT AND THE credit union SOUTH ECONOMY" ECOSUR CIA. LTDA "CANTON SARAGURO PERIOD 2013 - 2014"; which it was necessary for the application of different methods of analysis and evaluation adapted to the credit union "ECOSUR CIA. LTDA". To comply with the general objective called "Analyze and Evaluate Economic and Financially the credit union South Economy" ECOSUR CIA. LTDA "Canton Saraguro 2013-2014 period" to measure the performance of financial management; It became essential compliance with each of the specific objectives; by analyzing the financial statements through the vertical and horizontal methods to meet the economic and financial structure with raised variations; the application of working capital, indexes Financial Management, Indebtedness indicators and indicators of Leverage, indicating what proportion of the Cooperative has financed its operations from its own funds; application of indicators established by the regulatory body (SEPS), by which the financial and economic activity of the cooperative, capital, asset quality, Administrative Management, also the profitability and liquidity became known. Likewise the Portfolio Risk indicator helped establish the percentage of risk to which it is exposed COAC by the inability to pay credit subjects; the results obtained with the implementation of Breakeven said the level of income that should generate the cooperative to cover all its expenses; Finally a report with the results of the analysis, conclusions and recommendations to help correct decision by the directors of the Cooperative was presented. The methodology used is based on methods that helped in the collection and organization of existing theoretical content and in obtaining financial information, allowing to observe and interpret the economic and financial of the cooperative, reality themselves that helped the achievement of the objectives and thus facilitate timely decisions of its managers. After applying the Analysis and Economic Evaluation and Financial the next most important conclusion was determined: The cooperative does not have a credit department for monitoring, control and efficiency in the placement and retrieval of resources, causing there is a high delinquency rate, prompting the increase in nonperforming assets which exceed liabilities with cost, which directly affects the profitability of the cooperative manner. That is why we face this situation proceeded to recommend the following: Cooperative managers, implement a credit and collection department; since timely recovery of resources in place, they will be reflected in a healthy and productive portfolio.

• 1. Verfasser: Zhunaula Sarango, Claudia Beatríz (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2016
• Schlagworte: CONTABILIDAD Y AUDITORÍA; EVALUACIÓN ECONÓMICA; EVALUACIÓN FINANCIERA
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/10987