Evaluación Financiera a la Cooperativa de Transportes Sur Oriente de la ciudad de Loja Periodo 2014 – 2015

The thesis work entitled "FINANCIAL EVALUATION TO THE COOPERATIVE OF TRANSPORTES SOUTH EAST OF THE CITY OF SHOP PERIOD 2014-2015, the same has been developed given its relevance in the increasingly competitive social environment, has the firm purpose of analyzing, organizing, and evaluating the results of the analysis and forecasts made, which will help the cooperative minimize risks and take advantage of Opportunities and financial resources that improve their profitability. To fulfill the general objective, a financial evaluation was carried out, which allowed the management of financial resources to be known in order to contribute to decision making and propose alternatives for improvement for the cooperative, with reference to the first specific objective, the financial structure was made through Vertical and Horizontal Analysis. Then to determine the composition and to establish the variations that have existed between the years 2014 and 2015, analyzing each one of accounts that conform the financial statements, Giving greater importance to the items that have had more significant changes. 6 For the purpose of the second specific objective, the indicators of liquidity, activity, indebtedness and profitability of the cooperative were applied, which helped to determine the economic and financial situation and to elaborate the possible alternatives of solution for the appropriate decision making. For the development of the third specific objective, a Financial based on the information issued by the cooperative, in which the forecast of sales and purchases, inflows and outflows of cash was elaborated to determine the budget of the cash and to be able to establish the deficit or surplus of cash in the projected periods; Proforma Financial Statements were then prepared for the years 2016 to 2020, applying the method of percentage increase in sales, demonstrating whether or not the cooperative needs internal or external financing, so that corrective measures can be taken in a timely manner. In order to complement this proposal, the net cash flow was projected, which determined the net present value, internal rate of return, cost / benefit ratio and sensitivity analysis for the projected years, in order to know the resources of the Cooperative at the end of its useful life. As the last specific objective, a financial evaluation report was presented which allowed the 7 economic and financial situation of the cooperative to be known, in order to improve the level of participation and development at local and provincial level. For the preparation of this thesis work and to arrive at the reality was based on methods and techniques that allowed to deduce, analyze and interpret situations or events that produced significant alteration in the activities or operations of the transport cooperative; In addition to the interview with the Manager and Accountant of the cooperative, it was possible to obtain relevant information about the situation in which it is located. Finally, it is concluded that the current catalog of accounts established by the Superintendency of People's and Solidarity Economy (SEPS) is not being applied in a correct manner, so they demonstrate some errors in the codification of the accounts within the financial statements, which does not allow Have a classification of the items in an orderly manner

• Main Author: Armijos Acaro, Mercedes Inés (author)
• Format: bachelorThesis
• Language: spa
• Published: 2017
• Subjects: CONTABILIDAD; EVALUACIÓN FINANCIERA; COOPERATIVA DE TRANSPORTES; SUR ORIENTE
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/19244