Análisis Financiero De La Cooperativa De Ahorro Y Crédito De La Pequeña Y Mediana Empresa “Coopymec-Macará”, Período 2016-2017
The present research work entitled FINANCIAL ANALYSIS OF THE COOPERATIVE UNION OF THE SMALL AND MEDIUM-SIZE ENTERPRISE "COOPYMEC-MACARÁ", PERIOD 2016-2017, was carried out with the purpose of knowing the economic-financial situation that the organization is going through, using methods, te...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2018
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| Matèries: | |
| Accés en línia: | http://dspace.unl.edu.ec/jspui/handle/123456789/20983 |
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Afegir etiqueta | Sumari: | The present research work entitled FINANCIAL ANALYSIS OF THE COOPERATIVE UNION OF THE SMALL AND MEDIUM-SIZE ENTERPRISE "COOPYMEC-MACARÁ", PERIOD 2016-2017, was carried out with the purpose of knowing the economic-financial situation that the organization is going through, using methods, techniques and procedures for its execution. For the first specific objective, a vertical and horizontal analysis of the financial statements was carried out to determine the financial structure, increases and decreases in the accounts of the cooperative. By means of the vertical analysis it was evident that the cooperative in the year 2017 possesses Assets for the amount of $ 409,603.56 financed by the Liabilities in a 69,76% with the amount of $ 285.759,14 where the deposits are mostly found of savings, fixed term and a credit contracted with the CONAFIPS, while the Equity has a value of $ 123,844.42 representing 30,24% in relation to the Assets. Regarding the horizontal analysis, Assets increased by 38,16% due to the increased of Liabilities by 42,59% due to public obligations and financing by external funds, as well as Equity by 28,93%, due to legal reserves and social capital. With the second specific objective, financial indicators were applied under the PERLAS system, showing that the financial institution has the capacity to respond with long-term obligations, liquidity can normally assume the withdrawal of money at any time, in the same way the return on assets and equity is favorable, and above all, it manages good management in portfolio placement and recovery, reflecting low levels of procrastination, on the other hand, it has low deposits in savings deposits and slow growth in the number of partners. Finally, once the financial analysis was carried out, it was possible to identify the weak areas of the institution by proposing solutions through two improvement proposals: motivate the savings in the partners and financial inclusion. A report is also attached to the directors of the entity to improve the decision making. |
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