Aplicación De Herramientas Y Técnicas De Administración Financiera Para La Caja De Ahorro Y Crédito Manú, Del Cantón Saraguro, Periodo 2012- 2013

This thesis work entitled "APPLICATION MANAGEMENT TOOLS AND TECHNIQUES FOR CASH FINANCIAL SAVINGS AND CREDIT Manu SARAGURO CANTON, PERIOD 2012-2013"; was made for the purpose of making known to the managers of this institution, as has been developing its economic and financial activities and based on these results take the necessary corrective measures to improve their actions. To carry out the proposed topic, it was necessary to set goals to solve the main problems afflicting the institution, they are: In the first objective the Vertical and Horizontal Analysis was performed, showing a financial structure - adequate economic, having the highest concentration in current assets because it is a financial institution; its total assets to 36.88% increasing by the year 2013, the liability is greater than Heritage, therefore the company is working mostly with borrowed funds, having a variation of 54.48% on the liabilities, and 24, 19% in equity, while revenue grew 16.25%, total expenses increased by 51.18%, and the utility has a 13.02%. To achieve the second objective, the PEARLS monitoring system for the period 2012-2013 where it was learned that the company has adequate solvency levels of 257.78% to 236.18% in 2012 and in 2013 was applied; It has enough to cover its obligations in the short term with 20.23% and 19.17% liquidity; has too many nonperforming assets are of 16.03% and 13.67% for 2013; the company has had a positive growth in loans at 13.69 and savings deposits 41.03% 17.32% 28.92 and I had total assets grew to 23.76%, 36.88. The Budget of Revenues and Expenditures was developed to meet the third objective, they were made based on the historical trend of the entity that is 69.74% of deposits, and 85.82% in deposits term, inflation is 3.41%, also the evolution determined by the Central Bank of Ecuador for financial institutions was considered; this is done so that the manager of the Savings and Credit can make the right decisions. The fourth specific objective is: To present the pro forma financial statements in the short term to determine projected a certain period economic-financial structure, after making preliminary calculations and come to set the cash budget was obtained as a result of the Savings Credit Manu 2014 will make a profit of $ 93,046.18 and $ 106,265.60 for 2015. Similarly for the proper implementation of financial management within the institution, a number of methods as scientific, inductive, deductive, analytical, synthetic, mathematical, statistical, used the same techniques were used as well as interviews, direct observation, bibliography, which made possible the proper collection, analysis and interpretation of the information presented by the Savings and Credit. Finally, based on what has been detailed critical points where it was determined that the institution has too many nonperforming assets and consequently does not generate utility it is recommended investments that will generate income and thus reduce their non-performing assets were established.

• 1. autor: Suquilanda Valladares, Nancy Jessenia (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2016
• Hasła przedmiotowe: APLICACIÓN DE HERRAMIENTAS; INVERSIONES; TÉCNICAS DE ADMINISTRACIÓN; ANÁLISIS VERTICAL Y HORIZONTAL
• Dostęp online: http://dspace.unl.edu.ec/jspui/handle/123456789/12664