Análisis a los Estados Financieros de la Cooperativa de Ahorro y Crédito “Crediamigo” Ltda., de la Ciudad de Loja, Período 2020-2021

The curricular integration work entitled "Analysis of the Financial statements of the Savings and Credit Cooperative "Crediamigo" ltda., of the city of Loja, period 2020-2021 was carried out in order to meet the objectives set and seek measures that contribute to the economic development of the financial entity, establishing a diagnosis that allows strengthening the economic situation of the cooperative within the popular and solidarity economy sector. For the development of this work, it was necessary to start with an interview with the manager and accountant of the Savings and Credit Cooperative "Crediamigo" Ltda., in order to collect information on the financial and economic situation and, in the same way, issue conclusions and recommendations that contribute to the development and proper functioning of the cooperative. Carrying out the vertical analysis of the financial statements, the Balance Sheet and Income Statement, had the purpose of knowing the financial structure of the assets, liabilities, equity, income, and expenses, determining that in the statement of the financial situation, the most relevant group is current assets with 96.27% in 2020 and 96.66% in 2021, which are represented by the loan portfolio account in the two periods because the main activity of the cooperative is the provision of financial services; In liabilities, the account with the highest percentage is that of obligations to the public, with 85.94% in 2020 and 80.49% for the year 2021; equity is at 10.18%, demonstrating that it has the capacity to support its current and future operations; Of the total income, interest and credit portfolio discounts represent 83.38% in 2020 and 91.03% in 2021. Next, the horizontal analysis was carried out, which made it possible to identify the variations that have occurred from one period to another, demonstrating an increase in the credit portfolio of 64.14%; due to the greater placement of credits, the account obligations with the public with an increase of 27.35%; equity increased by 44.38%, which shows that the 5 cooperative has the resources to face any contingency that may arise in the future; income, as well as expenses, present an increase of 26.77% respectively. The application of financial indicators established by the Superintendence of Popular and Solidarity Economy, according to Technical Note No. 7 dated April 2017, allows verifying the operation of each of the accounts that make up the financial statements such as The structure and quality of assets, delinquency rates, coverage of provisions for unproductive portfolio, microeconomic efficiency, profitability, financial intermediation, financial efficiency, liquidity, equity vulnerability, to know the current economic state of the Cooperative. as the conclusion of the Curricular Integration work, a Financial Analysis report was prepared with the purpose of letting the manager and executives know the results of the analysis as well as the current economic situation, considering the conclusions and recommendations of the shortcomings found, which would help future decision making to improve financial development and, in this way restore the administration of the Cooperative

• Hlavní autor: Paute Sánchez, Jessica Verónica (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2023
• Témata: <CONTABILIDAD Y AUDITORIA>; <ESTADOS FINANCIEROS>; <ANALISIS FINANCIERO>; <INDICADORES FINANCIEROS>
• On-line přístup: https://dspace.unl.edu.ec/jspui/handle/123456789/26302