ANÁLISIS FINANCIERO Y PROPUESTA DE MEJORAMIENTO A LA COOPERATIVA DE AHORRO Y CRÉDITO “QUILANGA LTDA.”; DEL CANTÓN QUILANGA PROVINCIA DE LOJA EN EL PERIODO 2014-2015

The thesis work entitled "FINANCIAL ANALYSIS AND PROPOSED IMPROVEMENT TO THE COOPERATIVE OF SAVINGS AND CREDIT" QUILANGA LTDA. "; DEL CANTÓN QUILANGA PROVINCIA DE LOJA IN THE PERIOD 2014-2015 ", was developed to be able to fulfill the prerequisite to elect the degree and title of engineer in accounting and auditing public accountant auditor, the general objective of the present work is to carry out the financial analysis And a proposal for improvement to the Quilanga Credit Union for the two periods, 2014-2015, using for this purpose indicators through the pearls methodology to detect possible shortcomings and establish a proposal for improvement. This is why the specific objectives of analyzing the financial statements were fulfilled through the vertical and horizontal method, which allowed to measure the degree of representativeness of each account against the group to which it belongs, determining the degree of variation of the assets, Liabilities, equity, income and expenses, as well as surplus for the year in each period. It was fulfilled with the application of the system of Pearls that allows to measure different perspectives, these components are Protection, Financial Structure, Quality of assets, Rates of yields and costs, Liquidity and signs of growth. The Financial Report was also prepared, which sets forth conclusions and recommendations which should be followed by the board of directors in order to improve the 5 financial situation of the cooperative. In addition, a breeding proposal was prepared with the aim of establishing measures to help solve the most important setbacks, such as the credit conditions granted by the cooperative, in order to improve the liquidity of the cooperative and, in turn, guarantee future projections to investors And thereby capture more customer resources.

• Hovedforfatter: Villalta Abad, Verónica Isabel (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2017
• Fag: CONTABILIDAD; ANÁLISIS FINANCIERO; COOPERATIVA DE AHORRO; quilanga
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/19680