Evaluación Financiera a la Cooperativa de Ahorro y Crédito “Reina del Cisne” Ltda. de la Ciudad de Loja, periodo 2013-2014

The research work it has done in the credit union "Reina del Cisne" Ltda., In which his Manager, Ing. Luisa Johana Paute mass of the more restrained way collaborated with the information necessary to carry out the thesis entitled "FINANCIAL ASSESSMENT TO credit union" Reina del Cisne "LTDA. LOJA CITY, PERIOD 2013 - 2014 "which aims to assess the financial performance of the operations of the cooperative and help managers in making decisions favorable to it. To develop the process of Financial Evaluation System indicators PEARLS monitoring applied, by which the level of compliance that has the Cooperative Protection, Financial Structure, Income and Costs, Liquidity and Asset Quality determined; the application of horizontal analysis determined the decrease of the financial structure of the cooperative in the years analyzed; preparing forecasts of income and expenses, it allowed us to determine the Proforma states and the cash budget the same that showed the availability of cash to have the credit union "Reina del Cisne" in the two years of projection, plus know the profit you get. The methodology used for the thesis is to apply the same percentage increase allowed for forecasts of income and expenses that are the 5 fundamental basis for the development of pro forma financial statements and cash budget In conducting the financial evaluation in the credit union of the "Reina del Cisne" determined that there is a low level of protection in bad loans in the short and long term, as well as a low level in attracting savings , just as a high amount unproductive liquid assets and a significant diminution in the financial structure of the cooperative within the years analyzed.

• Hovedforfatter: Sacapi Sacape, Maricela del Rocío (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2016
• Fag: CONTABILIDAD; SISTEMA DE MONITOREO PERLAS; CALIDAD DE ACTIVOS; COOPERATIVA DE AHORRO
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/14482